本刊今年第三期《论“增减”和“借贷”》一文(以下简称“论”文),读来颇受启迪,但也似有置疑之处,冒昧提出,以资商榷:一、关子“增减”和“借贷”之争的缘我认为并非从“六十年代初期”,而是在四十年代的旧中国就已开始争论了①;也并不只是“商业部有关同志认为借贷两字艰涩难懂而改的”,而是商业部有关同志在总结整理广大基层会计工作者意见的基础上,吸收其他记帐方法(也包括借贷记帐法)的优点,结合我国企业的会计实践,创造出的增减 The third issue of this year’s article on “Increase or Decrease” and “Lending” (hereafter referred to as “theory”) is quite inspiring to read, but there are also doubts that may be raised in the face of doubt: First, The reason for the dispute over the “increasing or decreasing” and “borrowing” of Guanzi is not from the “early 60s,” but from the old China in the 1940s, which has already begun to be debated. It is not just “Comrades of the Ministry of Commerce think The ”borrowing and borrowing“ is difficult and difficult to understand and changes,” but the comrades of the Ministry of Commerce, on the basis of summarizing the opinions of the majority of grass-roots accounting personnel, have absorbed the advantages of other accounting methods (including loan and credit bookkeeping methods) in combination with those of Chinese enterprises. Accounting practice, increase and decrease created