编辑同志: 转来的函件及稿件均已收见。读者对我所写“老矿长提出的问题”一文中第一个因素提出的意见是正确的。我不该将个人的主观想法,作为分析“发出商品”与“结算借款”不一致的一个因素写入论文中。分析这个问题应该根据现行的会计制度的规定。在此,特向指出我文中缺点的同志致谢。但要说明一点,原来举例的数字是假设的,不涉及哪个单位的报表编制问题。当时我那样写,是想接着试写另一篇稿子:对财政部《国营工业会计制度》中关于未办理托收手续的发出商品的实际成本,在月末编表时列入“产成品”项目中的规定,以阐述个人意见的形式提些不同看法。后因客观原 Editorial comrades: the letters and manuscripts have been received. The reader’s opinion on the first factor I wrote in “Problems posed by the old mines” was correct. I should not include my personal subjective thoughts as a factor in the analysis of inconsistencies between “sending goods” and “clearing loans”. Analysis of this issue should be based on the current accounting system. Here, especially to the comrades pointed out that my shortcomings thanks. However, to clarify, the original figures are hypothetical and do not cover the report preparation of any particular organization. At the time, I wrote that I wanted to try another version of the draft: the actual cost of issuing goods in the state-owned industrial accounting system under the Ministry of Finance for non-collection procedures was included in the “ ”The provisions of the project, to explain some differences in the form of personal opinions. After the objective because of the objective