作为高等财经院校教材的《外商投资企业会计》（修订本），以常勋为主编，由中国财政经济出版社１９９８年４月出版。今天读到这本修订本，首先使我深感喜悦，随后也给我带来几分忧虑，各举一例略述如下。跳出窠臼这本教材最令人感到喜悦的是，它以科学的态度改变了以往教材只? Accounting for Foreign Investment Enterprises (Revised Edition), which is a textbook for higher finance and economics colleges, is edited mainly by Chang Hsun and published by China Financial and Economic Publishing House in April 1998. The first reading of this revised version today makes me deeply delighted and at the same time gives me a bit of anxiety. An example is given below. Out of the wood mortar The most pleasant thing about this textbook is that it changes the past textbook with a scientific attitude.