略谈记帐方法改革──借贷记帐法浅析

• 作 者: 钱四
• 出 处: 预算会计
• 发表日期: 1995年08期
• 关键词: 借贷记帐法 复式记帐 会计科目 记帐规则 期初余额 期末余额 借贷资本家 借方余额 资金运动 资金收付记帐法

略谈记帐方法改革──借贷记帐法浅析钱四借贷记帐法是历史上第一个复式记帐法，也是目前世界各国普遍采用的一种记帐方法。借贷记帐法开始是单式记帐法，到了１５世纪逐步形成比较完备的复式记帐法。当初采用＂借＂和＂贷＂二字做为记帐符号，目的是为了适应借贷资本家记...

A Brief Discussion on the Reform of Accounting Methods ─ ─ Lending and Accounting Method Qian Si and Loans The accounting method is the history of the first double accounting method, which is also commonly used in all countries in the world accounting method. Borrowing and crediting method is the beginning of a single accounting method, to the 15th century and gradually form a more complete double accounting method. The original use of “borrow” and “loan” as the billing symbol, the purpose is to adapt to borrowing capitalists remember ...