新预算会计制度自１９９８年１月１日起运行以来，借贷记账法已基本上应用于实际工作中，但也有一些人说借贷记账法难学难懂，难以应用。其实只要掌握了它的要领，而且熟练之后，也就可以运用自如，得心应手了。现根据我多年的教学经验和工作实践，将学习和运用借贷记账法... Since the new budget accounting system was put into operation on January 1, 1998, the debit and credit accounting system has basically been applied to practical work. However, some people think that the debit and credit accounting system is difficult to understand and difficult to apply. In fact, as long as the mastery of its essentials, but also skilled, you can use freely, handy. Now based on my many years of teaching experience and work practices, will learn and use debit and credit accounting method ...