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关于会计科目与帐户的关系,有两种相反的观点。一种观点是同一论观点,认为会计科目与帐户是同一物,会计科目就是帐户;另一种观点是异同论观点,认为会计科目与帐户是关系密切的会计学范畴,两者既有相同点也有区别处。笔者持异同论观点。一、会计科目与帐户的相同点1、两者核算和反映资金运动的具体内容相同。会计核算和反映的对象是社会再生产过程中的资金运动。这一过程中的资金运动是极其复杂的,既有不同渠道的资金来源,又有不同形态的资金占
There are two opposing views regarding the relationship between an account title and an account. One point of view is the same point of view, that accounts and accounts are the same thing, the account is the account; the other point of view is similarities and differences between the view that the accounting subjects and accounts are closely related areas of accounting, the two have the same point There are also differences. The author holds similarities and differences of opinion. First, accounting and account the same point 1, the two accounting and reflect the same movement of funds. The object of accounting and reflection is the capital movement in the process of social reproduction. The capital movement in this process is extremely complicated. There are not only sources of funds from different channels but also different forms of funds