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复式记帐是会计核算专门方法之一,据史料记载已有六百多年的历史.对于这个会计学中的重要问题,目前我国会计学界论述颇不一致,仅见诸于1979年以来七、八种版本的中、高等会计教材,不同论述就有三、四种之多. 这种情况,一方面反映会计学术思想的活跃;一方面也说明复式记帐原理至今仍是会计学中需要进一步探讨的问题.现仅就其中的一种论述表示一点不同的见解. 一这种论述运用了数学方法,是通过对三个会计方程式的数学推导来完成的.推导过程大体是: (一)、企业在一定时日的资金占用总额必然等于资金来源总额,其会计方程式为:资金占用=资金来源(方程式一) (二)企业在一定时期从收入总额中减去费用总额等于利润(或亏损)总额,其会计方程式为:
Double-entry accounting is one of the special accounting methods. According to historical records, there are more than 600 years of history. For the important issues in accounting, accounting studies in our country are quite inconsistent. They are only seen since 1979. There are as many as three or four different explanations for middle or higher accounting textbooks in different editions. This situation, on the one hand, reflects the activeness of accounting academic thoughts; on the other hand, it also shows that the principle of double-entry accounting is still the subject of further investigation in accounting. The problem is that there is only a little different opinion on one of these arguments. This discussion uses mathematical methods and is accomplished through the mathematical derivation of the three accounting equations. The general process of derivation is: (1) The total amount of capital used for a given day must be equal to the total amount of funds sourced. The accounting equation is: Capital Occupation = Source of Funding (Equation 1) (2) The total amount of the total cost of the company’s total income (or loss) is equal to the total amount of income in a certain period. The accounting equation is: