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现行一些会计基础书对复式记帐原理的阐述,用资金占用=资金来源论证静态平衡。动态平衡则三种复式记帐法各有各的论证。借贷记帐法是“有借必有贷,借贷必相等”。增减记帐法是“两类帐户,同增同减;同类帐户,有增有减”。收付记帐法是“两类帐户,同收同付;同类帐户,有收有付”。我国高等学校文科教材《会计学基础》一书认为:“复式记帐原理体现在各种复式记帐法中”(中国财经出版社1980年8月版第27页)。
The current accounting basis for some of the book on the principle of double entry of accounting, capital use = capital source demonstration static balance. Dynamic balance of the three double accounting method has its own argument. Loan and crediting method is “there must borrow, loan must be equal.” Increase or decrease accounting method is “two types of accounts, with the increase and decrease; similar accounts, there are increases and decreases.” Bookkeeping method is “two types of accounts, with the same pay; the same account, have received pay.” Textbooks of higher education in our country, “Accounting Basics,” a book that: “Duplex accounting principle is reflected in a variety of double accounting method” (China Financial Publishing House, August 1980 version page 27).