最近,笔者因工作下乡,听到一些财会人员反映,《财会通讯》自1987年第8期起连续刊载的《银行转帐结算知识讲座》,真是雪中送炭,特别是新办乡镇企业财会、采购人员更感兴趣。因为,他们对银行业务手续比较生疏,讲座把转帐结算的原则、纪律和基本要求,分别转帐支票结算,保付支票结算,商业汇票承兑、贴现等结算方式,进行了详细的介绍,帮助财会人员增加了知识,解决了工作困难。为此,他们更加热爱《则会通讯》,并向《财会通讯》编辑、作者深 Recently, due to my work and going to work in the countryside, I heard some financial accountants reflect that the “LIBC Lecture”, which was published successively in the “Accounting Newsletter” since the 8th issue of 1987, is a timely help. In particular, the newly established township enterprises’ accounting and purchasing personnel more interested. Because they are more unfamiliar with banking procedures, the lectures detailed the principles, disciplines and basic requirements of transfer settlement, respectively, transfer check settlement, check payment settlement, commercial bill acceptance, discount and other settlement methods, a detailed introduction to help accountants Increased knowledge, to solve the work difficulties. To this end, they are more interested in “will be communication”, and to “Accounting Newsletter” editor, author of deep