那年,我大学毕业,被分配到一大型国有企业财务处成本核算组担任记账员。对组织上的这一分配,我当时心里不服。一个堂堂大学会计专业毕业生,来记如此简单枯燥的成本账,岂不是大材小用了。而事实是,第一个月末,在那本成本账面前,在师傅的谆谆告诫下,我就低下了“高昂”的头。我所在的国有企业,下属单位有20多个,那时,还没有划小二级核算单位,20多个下属单位的费用全部集中在厂财务处报销、核算。为了明确责任,也为了考核费用发生情况,财务处除为这20多个下属企业设立了费用总账外,又另设了一本更明细的辅助账。即对每个单位发生的费用按明细项目(差旅费、办公费、探亲路费等将近20多 That year, I graduated from college and was assigned to a bookkeeping accountant in the costing department of a large SOE finance office. This distribution of organizations, I was displeased. A dignified university accounting graduates, to remember such a simple boring cost account, would not it useful. The fact is, at the end of the first month, before the cost was booked, I was bowed to the head of “high” under the guilty conscience of my master. There are more than 20 state-owned enterprises and subordinate units where I belong. At that time, I did not draw a small secondary accounting unit. All the expenses of more than 20 subordinate units were concentrated in the reimbursement and accounting of the factory finance department. In order to clarify the responsibility, but also to assess the cost of occurrence, the Treasury Department in addition to more than 20 affiliated companies set up a general ledger, but also set up a more detailed auxiliary account. That is, for each unit costs incurred by detailed items (travel, office expenses, visiting relatives and other nearly 20 more