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《财务与会计》编辑部: 近来发现,有的编写者和出版单位不负责任地编写出版了谬误百出的培训教材,影响很不好。如有一本电大授课教材《工业企业财务与会计》,对一些基本概念的解释表述不清,“备用金”竟有贷方余额几千元,一张用五栏就可以计算清楚的“计件工资分配表”却用了10栏,还错了七个数字,产品成本计算方法这一核心部分,基本上没有计算。另一本教材《工业经济活动分析》更成问题,全书16万字,文字不通顺,表格不规范,谬误就达227处之多,平均每页有
Finance and Accounting Editorial Office: Recently, it has been discovered that some writers and publishers have been irresponsible in the preparation and publication of fallacious training materials, and the impact is very poor. If there is a large teaching materials, “Industrial Business Finance and Accounting,” some of the basic concepts of the explanation is not clear, “spare money ” as much as the lender’s balance a few thousand dollars, one with a five-column can be calculated clearly Piecework wage distribution table “but used 10 columns, but also the wrong seven figures, the core part of the product cost calculation method, basically no calculation. Another textbook, ”Analysis of Industrial Economic Activities," is even more problematic. The book contains 160,000 words and the text is not fluent. The forms are not standardized and there are as many as 227 as many as there are fallacies. On average, each page has