《财会通讯》今年第五期《行动会计简介》一文,概括地介绍了日本今坂朔久《行动会计》的有关理论,很有价值。为了便于读者进一步理解行动会计的特点和作用,认识进行“全局性思考”的现实意义,这里特再转录该书的几个有趣的问题,供大家玩味。全部题目要求在半小时内作完;文后提供了答案,以便您为自己打分。第1题:撒了一碗面条的损失是多少? 题目:在一个普通城镇的中心,有一家荞面条铺。下午两点左右,附近一位客人来电话,要求送一碗面条去。店员立即去送,但途中与附近骑自行车的小孩相撞,面条被撒在地上。所幸碗并没有摔 The fifth edition of the “Accounting and Communications Newsletter,” a booklet entitled “Action Accounting,” summarizes the theory of Japan’s Sakasho long-term “action accounting,” which is of great value. In order to facilitate the reader to further understand the characteristics and role of action accounting, to understand the practical significance of “global thinking”, where special transcription of the book a few interesting questions for everyone to play. All questions are asked to be completed in half an hour; the text provides the answer so you can rate yourself. Question 1: What is the loss of sprinkling a bowl of noodles? Topic: In the center of an ordinary town, there is a buckwheat noodle shop. Around two o’clock in the afternoon, a nearby guest called and asked to send a bowl of noodles. The clerk immediately went to deliver, but on the way collided with a kid riding a bike nearby, the noodles were sprinkled onto the ground. Fortunately, the bowl did not fall