EXcellgenerally is used by fixed assets accounting and other daily application in small and medium-sized enterprise. This paper analyzes the present situation and puts the opinions on EXcellapplication in accounting of small and medium-sized enterprise.%EXCEL在中小企业会计工作里一般被用在固定资产核算和其他日常应用中，本文对这一现状进行了较为深入的研究，并对EXCEL在中小企业会计实际应用中的具体方法提出了自己的见解。
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