论文部分内容阅读
各地出版的工业会计书籍。其中也包括一些高等财经院校和中等财经专业学校的工业会计教材,在编写体系上普遍地犯一个通病,就是各书的“材料核算”一章的编写方法.共同存在着牵强附会的弊病.即把与材料性质格格不入的低值易耗品和包装物强行塞入材料范围内。因为是通病,所以有必要提出来在《财务与会计》上讨论一下,以求得一个妥善的解决方法。下面列举各书中所反映的自相矛盾的理论。并谈点自己的看法:
Industrial accounting books published throughout. Including some of the higher financial institutions and secondary financial schools, industrial accounting teaching materials, in the preparation system generally commits a common problem, is the book “material accounting ” chapter of the co-existence of exaggerated The disadvantage is that low-cost consumables and packages that are incompatible with the nature of the material are forcibly inserted into the material. Because it is a common problem, it is necessary to put forward in the “financial and accounting” to discuss in order to find a proper solution. The following is a list of the paradoxical theories reflected in the books. And talk about your own views: