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PREFACE/前言论文演绎原生态中式直书民间簿记简称中式簿记证明账户有一定之分类账簿有一定之组织账簿有一定之格式账法有一定之规律。中式收付账法的收方=贷方付方=借方是西式贷借账法在中国的表现形式。符合经济活动先出后入规律。它强调收(贷)方为主做到彩项页结册(相对于损益表)和存除结册(相对于权益资产表)项目排列方向统一,甚至与上收下付的账户相统一为与国际接轨特改良收付为贷借账法
PREFACE / Preface Thesis Interpretation of the original ecological Chinese straight book Folk bookkeeping referred to as Chinese bookkeeping to prove that the account has a certain classification Book certain books have a certain format The book has a certain law. Chinese collection and payment method of receipt = lender = borrower is the Western lending method in China’s performance. In line with the economic activity first entered the law. It stressed that the lenders should focus on the arrangement of items in the lottery page (relative to the statement of profit or loss) and the balance sheet (as opposed to the statement of equity assets), and even unify In line with international standards to improve payment and receipt and loan method