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第二讲账户和复式记账原理本讲以一九八二年财政部教材编审委员会审定的中等财政学校试用的《会计原理》的第二、三章为教材。介绍这两章的主要内容和自学方法。一、目的要求这两章比较详细的讲述会计学原理——复式记帐原理;设置会计帐户的专门方法;帐户和复式记帐的应用。通过学习,要求自学者正确地理解资金占用和资金来源平衡关系的理论和比较熟练地运用复式记帐和设置
Lecture 2: Accounting and Duplexing Principles This part covers the second and third chapters of Accounting Principles, which was validated by the Central Financial School which was approved by the editorial board of the MOF in 1982. Describe the main contents of these two chapters and self-learning methods. First, the purpose of these two chapters require a more detailed account of the principles of accounting - double entry principle; set up a special account accounting methods; account and double entry application. Through learning, self-academics are required to correctly understand the theory of balance between capital occupation and source of funds and to apply double-entry bookkeeping and setting skillfully