发表在１９９７年第７期《上海会计》“意见与建议”栏目中的《误收假币不可在企业成本费用中列支》一文的作者认为,企业在发现误收假币时,不可在企业成本费用中一支了之。很显然,作者的立意在于维护国家的整体利益并加强经办人员对这一问题的责任感,以避免企业遭受不应有的损 The author of the article “Falsely accepting counterfeit currency not included in the enterprise’s cost and expense”, which was published in the “Opinions and Suggestions” of the section “Opinions and Suggestions” issued by the Shanghai Accounting Department in 1997, argues that enterprises should not pay the enterprise cost In the one. It is clear that the author’s intention is to safeguard the overall national interest and strengthen the handling staff’s sense of responsibility on this issue in order to avoid unnecessary damage to business