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财政部制订的《会计人员工作规则》在我刊刊登以后,有些读者来信反映,《规则》中有些名词,在实际工作中理解不一,希望解释。现请财政部会计事务管理司二处对几个名词解释如下:
After the publication of our magazine’s “Working Rules for Accountants” formulated by the Ministry of Finance, some readers wrote a letter reflecting that some of the “rules” were misunderstood in practical work and wished to explain them. Now the Ministry of Finance Accounting Services Management Division II to explain a few terms are as follows: