《交通财会》1990年第6期上发表了粟深坤同志《股息不能摊入成本》一文(以下简称粟文),拜读受益匪浅。但对票文中所提“企业将股息在成本中列支,不论盈亏照发利息,债券不仅有息且参加年终分红。这样,既使股票的责任和风险无从谈起,又将国家财产、利润转为个人消费基金……”,混 In the 6th issue of the “Transport and Accounting” of the 1990s, Comrade Su Shenkun published the article “Dividends cannot be charged into the cost” (hereinafter referred to as Su Wen). However, as stated in the invoicing article, “Enterprises will pay dividends out of their costs. Regardless of whether they are paying off interest or not, the bonds will not only interest but also participate in year-end dividends. In this way, even if the responsibilities and risks of the stocks are not talked about, the state property and profits will be transferred. For personal consumption funds...", mixed