有人说借贷记帐法难学难懂,其实只要掌握了它的要领,而且熟练了之后,也就可以运用自如,得心应手了。现根据我多年工作实践及教学经验,将学习和使用借贷记帐法的三个要领(即“三要”)介绍如下: 一要掌握“有借必有贷,借贷必相等”的记帐规则。它包含两个要点: Some people say borrowing accounting method difficult to understand, in fact, as long as it mastered its essentials, and skilled, you can use freely, handy. Now, according to my years of work experience and teaching experience, I will introduce the following three essentials of studying and using the method of debit and credit (ie, “three principles”): First, we must grasp that “loans must be borrowed and borrowed must be equal” Billing rules. It contains two main points: