也谈企业中直接费用和间接费用提法的认识辽宁税务高等专科学校刘宏志读《上海会计》１９９４年第８期《对新会计制度中直接费用和间接费用提法的探讨》（李玲）一文，颇受启发，也想谈谈一些个人认识。实施《企业会计准则》和《工业企业会计制度》，仅就成本而言，改完全... Also talk about the business of direct costs and indirect costs mentioning the understanding of Liaoning Tax College Liu Hongzhi read “Shanghai Accounting” 1994 the eighth “on the new accounting system of direct and indirect costs of discussion” (Li Ling) One article, very inspired, but also want to talk about some personal understanding. Implementation of the “Accounting Standards for Business Enterprises” and “Accounting System for Industrial Enterprises”, only in terms of cost, change completely ...