上世纪80年代初,刚刚走出校门的我踏上工作岗位,成为一名税务专管员。在一个商品流通企业检查纳税情况时,我第一次看到了《财务与会计》。我记得非常清楚,其中有一篇关于工业企业产品成本核算的文章,那时用的还是增减记账法,因为我刚刚从教科书上学 In the early 1980s, just out of school, I set foot on the job, became a tax specialist. When I checked the tax situation in a commodity circulation company, I first saw “Finance and Accounting.” I remember very clearly that there was an article on the cost accounting of industrial products, at that time using the bookkeeping method because I just went to school from a textbook