(一)缘起会计的记帐方法,我国过去用“收付”,后来用“借贷”,近来又用“增减”。由收付改用借贷是从国外引进复式簿记以后改的,由借贷改为增减,是六十年代初期,商业部有关同志认为借贷两字艰涩难懂而改的。自从借贷改为增减以后,赞成的说:“这一记帐方法,通俗易懂,所以创造伊始,就具有很大的生命力,没有多久就已经逐步地被普遍推广应用了。”反对的说这个办法不好,没有改进,反而改退。理由是双重性科目不好用,(指双重属性的科目,即混合科目,如“盈亏”“往来”等)把科目固定分类为“资金来源”与“资金运用”两大类,使初学者囫 (a) Originated from the accounting method of accounting. In the past, China used “receipt and payment” and later used “lending and borrowing”, and recently used “increasing or decreasing”. The change from borrowing and payment to borrowing was introduced after the introduction of double-entry bookkeeping from abroad, and it was changed from borrowing to borrowing. In the early 1960s, the relevant comrades of the Ministry of Commerce considered that borrowing was difficult and difficult to understand. Since the loan was changed to increase or decrease, he said in favor: “This method of bookkeeping is straightforward and easy to understand. Therefore, at the beginning of its creation, it has great vitality. It has been gradually popularized and applied gradually.” This method is not good, no improvement, but changed. The reason is that dual-subjects are not easy to use (refers to dual-attributed subjects, that is, mixed subjects, such as “profits and losses”, “exchanges”, etc.) to classify subjects into two categories, “fund sources” and “funds use”, for beginners. whole