借贷记帐法则的奥秘及其合理化●邵享林邵平周旋迄今为止，借贷记帐法则的奥秘及其合理化，一直是困惑中外会计学界的难题。当代美国著名的会计学家Ａ．Ｃ．利特尔顿教授甚至不无遗憾地感叹：借贷记帐法则给我们“留下一个令人困惑的特征：某些帐户的左方代表增方，而在其... The mystery of borrowing and crediting accounting rules and its rationalization ● Shao Shaolin Shao Ping To date, the mystery of the law of borrowing and crediting and its rationalization, has been puzzled by the accounting profession in China is the problem. Contemporary American famous accountant A. C. Professor Littleton lamented, even without regret, that the law of lending and accounting leaves us with a puzzling characteristic: the left side of some accounts represents the side, and in its ...