常听人们说:会计只不过是记记帐、算算帐而已,—收—支都是数字,平凡得很,枯燥得很,没有什么意思。言外之意,似乎不值得重视,也溲有什么可以重视的。事实果真是这样吗?伟大出于平凡,枯燥的数字是活生生事实的反映。当我们懂得了会计和数字的作用,懂得了会计和数字的意义,那么,我们就会感到,会计和数字是人类在社会实践中的一个多么聪明的伟大的创造。对我们经济工作者说来,它是这样亲切,以至 Often hear people say: Accounting is only a record-keeping account, the only account, - income - support are figures, very ordinary, very boring, no meaning. Implied meaning, it seems not worth the attention, but also what can pay attention. Is this really the case? Greatness out of ordinary, boring numbers is a reflection of living facts. When we understand the role of accounting and numbers, and understand the meaning of accounting and numbers, then we will feel that accounting and numbers are a very smart, great creation of humankind in social practice. It is so kind to our economic workers that it is