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往来帐户由于发生的经济业务多,为了记帐和查阅方便,一般是按“目录法”和“地域法”建帐的。这两种方法的最大缺点就是查对方单位时,都需先查目录。笔者受字典中“音节检字法”的启示,设计了一种新的建帐方法:将A、B、C等汉语拼音字母用口取纸按顺序贴在帐簿的开口处(顺序由前至后,由上而下),将往来单位第一发音字母相同的单位集中于该字母所辖页数内,如江油市某厂归于字母)所辖页数
Due to the economic business of the current accounts, in order to keep accounts and check conveniently, it is generally established according to “directory method ” and “regional law ”. The biggest drawback of these two methods is to check each other’s units, we must first check the directory. Inspired by the dictionary “Syllabary,” I designed a new accounting method: the A, B, C and other Chinese phonetic alphabet with the mouth of the paper attached to the opening of the book in the order (order From front to back, from top to bottom), the same unit of the first phonetic alphabet of the unit of communication is concentrated in the number of pages under the alphabet, for example, a factory in Jiangyou belongs to the alphabet)