所谓会计分录，是指运用复式记田原理，指明每项经济业务应记入账户的名称，记账方向和记账金额的一种记录．按照应借应贷的相互关系，会计分录有简单会计分录和复合会计分录之分．只涉及两个对应账户的分录为简单会计分录，即“一借一贷”；涉及三个以上的对应账户的会计分录? The so-called accounting entries, refers to the use of double entry Kee Tin principle, indicating that each economic business should be credited to the account name, accounting direction and a record of the amount of the accounting. In accordance with the loan should be due to the interrelationship, accounting entries have simple accounting entries and composite accounting entries points. Only involves two corresponding accounts for the entry of simple accounting entries, that is, “one by one loan”; involving more than three corresponding accounts of the accounting entries?