我厂自一九五四年十一月份起开始进行推行凭单日记帐的准备工作。现将准备情况简单介绍如下:一、怎样进行准备:十一月六日成立推行凭单日记帐核心小组,制订凭单日记帐推行方案及核心组工作计划。核心组的基本职责为组织学习、研究具体问题以及检查总结工作。从同月份起,我厂聘请了人民大学教员向全体核算人员讲解苏联凭单日记帐制,目的在于使全体同志对凭单日记帐制得到一些基本概念。核心组每天利用两小时学习凭单日记帐制度草案,以便将来展开普遍 Since November 1954, our factory has started preparations for the implementation of voucher diary. Now the preparation of a brief introduction is as follows: First, how to prepare: November 6 set up the implementation of the voucher diary core team to develop voucher diary implementation plan and core group work plan. The basic duties of the core group are to organize learning, to study specific problems and to review the work. From the same month, our factory hired Renmin University faculty to explain the Soviet Union’s voucher diary accounting system to all accounting personnel with the purpose of making all the comrades get some basic concepts about voucher diary system. The core group uses two hours each day to study the draft voucher journal system for future generalization