在会计工作实践和教学过程中,常常会看到如“材料耗用数量×材料单价=材料耗用总金额”之类的算式,这样的算式单从乘法交换律来理解,其计算结果是对的,但从经济数学角度来讲,这样的算式就不能成立,而应改为“单价×数量=金额”。原因有二: 第一,在初级数学中有名数与不名数的概念,它们的关系是:“名数×不名数=名数”。这里的名数也 In the accounting practice and teaching process, often see such as “material consumption quantity material unit price = total amount of material consumption ” and the like, such a formula is only understood from the law of multiplication exchange, the calculation results Is correct, but from an economic mathematical point of view, such a formula can not be established, but should instead be “unit price quantity amount ”. There are two reasons for this. First, the concept of number one and number one in primary math, the relationship between them is: “name number of unnamed = name ”. The name here is also