论文部分内容阅读
《广西会计》1988年第5期,刊载了黄甘伟同志的《企业盈亏增减因素的分析方法》一文,介绍他在工作中所采用的方法,给人以一定的启迪,但我发现该文有两处不妥。其一是有个分析步骤的运用公式欠妥,以致根据公式计算所得的结果是不正确的。其二是黄文的举例,缺少了一个销售数量变动因素的分析。现提出本人一些粗浅认识,与大家共同探讨。第一,关于运用公式不妥的问题。诚然,有关部门对企业盈亏增减因素分析的计算公式,未作过统一的规定,但此类分析计算公式,在相当多的财会教材和参考资料中,并不乏介绍,虽然列式或有不同(?)但
“Guangxi Accounting” No. 5 of 1988, published a paper entitled “Analytical Method of Profit and Loss Increase and Decrease Factors” by Comrade Huang Ganwei, introduced his methods used in the work and gave some enlightenment, but I found that the article Two inappropriate. One is that there is an inadequate application of the analytical procedure, so that the result calculated from the formula is not correct. The second is Huang Wen’s example, the lack of a change in sales volume analysis of the factors. I now put forward some superficial understanding, to discuss with everyone. First, there are problems with the use of formulas. Indeed, the relevant departments on the calculation of profit and loss factors analysis of the formula has not made a unified rule, but such analysis and calculation formula, in a considerable number of accounting textbooks and reference materials, there is no lack of introduction, although the column type or different (?)but