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拜读了任辉、许强两位同志《论流动资金节约额》一文,(载于《会计研究》1990年第2期,下文简称任《论》),笔者受益颇深,但觉得该文在一些问题的论述上仍有不妥,或尚待作更进一步探讨。本文拟就流动资金节约的实质、节约额计算标准和方法等诸问题,结合任《论》所述,谈谈笔者管见。一、对流动资金节约额含义的重新认识
After reading the articles “On the Savings of Working Capital” by two comrades Ren Hui and Xu Qiang (in the 2nd issue of Accounting Research, 1990, hereinafter referred to as “Theory”), the author has benefited a lot, but I feel that the article is There are still some problems with the discussion of some issues, or they need to be further discussed. This article intends to discuss the essence of liquidity savings, calculation standards and methods of saving, and other issues, combined with the “Theory” described, talk about the author’s opinion. First, a new understanding of the meaning of the amount of liquidity savings