Taking the materials on military materials management from unearthed bamboo and wooden books as study material, this paper discusses the warehouse management, system of post responsibility, inventory system, management of military materials, Shouyuqi, etc, and holds that Shouyuqi books are not necessarily property reference books.

In addition, it suggests "memorandum of statement of cash flows method "to advoid complex entry adjustments in traditional framework, which is sure to solve the problems existing in the preparation of statement of cash flows at present.

The implementation technology of some of the main modules such as product structure tree, process design, the searching for machine-tools and the output of process cards is also introduced.