就企业会计核算中 ,根据会计要素的内容设置实帐户与虚帐户的必要性 ,在实际工作中如何确认实帐户与虚帐户 ,以及在处理经济业务中如何根据实帐户与虚帐户的运用规律进行会计处理做了较为全面的阐述 . In business accounting, according to the content of accounting elements to set the real account and the need for the virtual account, in the actual work how to confirm the real account and the virtual account, and how to deal with economic business in accordance with the law of real account and virtual account Accounting treatment done a more comprehensive exposition.