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小詹名叫詹德礼,凡事喜欢问个为什么,是个勤奋好学的好青年,大家叫他“钻到底”。自参加会计大专自学考试以来,每学一门功课,他总能提出不少问题,虚心请教,不问出个所以然不罢休,叫人难以招架,幸好我们财务科有个真才实学的会计师老董,随时进行现场辅导,有问必答。昨天,小詹又提出有关连环代替法的一些疑难,老董耐心地进行了解答,我也觉得很有教益,于是把它记录下来。小詹:连环代替法在使用中有个代替顺序问题,这是怎么回事? 老董:所谓连环代替法的代替顺序问题,是指在运用因素分析法对经济指标进行数量分析时,由
Xiao Zhan is Zhan Deli. He likes to ask why. It is a good young man who is hardworking and eager to learn. Everyone calls him “drilling in the end.” Since attending the accounting self-study exam, he has been able to ask a lot of questions and learn with humility every time he has taken a homework exam. If he doesn’t ask questions, he will never stop. It is difficult to parry. Fortunately, we have a really honest accountant in the Finance Department. Dong, at any time on-site counseling, inquiries. Yesterday, Xiao Zhan once again raised some doubts about the serial replacement law. Lao Dong answered patiently. I also found it very instructive and recorded it. Xiao Zhan: The serial substitution method has a replacement order problem in use. How is this going on? Lao Dong: The so-called replacement ordering method of the serial replacement method refers to the quantitative analysis of economic indicators using the factor analysis method.