对“三脚帐是一种中式复式记帐法”的质疑

• 作 者: 姜永德
• 出 处: 广西会计
• 发表日期: 1992年10期
• 关键词: 复式记帐 三脚帐 单式记帐法 现金业务 科目 龙门帐 试算平衡 赵文 成本计算 会计科目

对于三脚帐(又称跛脚帐,由于其转帐业务记来去两方,而现金业务独记现金对应科目一方,形如跛脚,故称之为跛脚帐)的属性问题,我国学术界曾经进行过激烈的争论,有的说是单式记帐法,有的说是复式记帐法,有的说是一种不完全的复式记帐法,至今也还没有统一的定论。

For the three-legged account (also known as lame accounts, due to its transfer business records to both parties, and the cash business of a single account corresponding to the cash side, shaped like a lame, so called lame accounts) property problems, our academia has conducted Fierce arguments, some say that a single accounting method, and some say double accounting method, some say is an incomplete double accounting method, so far there is no uniform conclusion.