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由厦门大学经济系余绪缨教授主编,吴水澎、朱时钦同志参加编写的《工业企业经济活动分析》一书,已由上海人民出版社出版。这本书是适应高等财经院校财务会计或财政金融专业的教学需要而编写的,也可供广大财政经济干部学习业务的参考。全书分为总论、生产分析、成本分析、利润分析和资金分析五章,并在附录中对流动资金分析中的几个专门问题和当代资本主义管理会计中的成本分析、利润分析作了较具体的论述和介绍。该书具有以下一些特点: 一、全书的结构体系,是按照工业企业经济活动分析对象的内在联系
The book “Analysis of Economic Activities of Industrial Enterprises” compiled by Professor Yu Xuying, a professor of economics at Xiamen University and compiled by Comrades Wu Shui-peng and Zhu Shi-qin, has been published by Shanghai People’s Publishing House. This book is prepared to meet the financial needs of financial institutions of higher learning or finance professional teaching needs, but also for the vast number of financial and economic cadres to learn business reference. The book is divided into general, production analysis, cost analysis, profit analysis and capital analysis of five chapters, and in the appendix on the liquidity analysis of several specialized issues and contemporary capitalist management accounting cost analysis, profit analysis made Specific discussion and introduction. The book has the following characteristics: First, the book’s structural system, in accordance with the analysis of the economic activities of industrial enterprises, the internal link