论复式记帐方法科学性的客观标准

• 作 者: 张兵 崔自平
• 出 处: 预算会计
• 发表日期: 1995年05期
• 关键词: 复式记帐 借贷记帐法 记帐规则 试算平衡 资金收付记帐法 资金运动 记帐凭证 帕乔利 单式记帐法 期末余额

论复式记帐方法科学性的客观标准张兵，崔自平记帐方法是我国会计界历来争论较多的一个基本理论问题，建国４０多年来在我国各行业的会计核算中，先后采用过借贷记帐法，增减记帐法和收付记帐法。经过长期探索，１９９３年７月１日起实施的《企业会计准则》已明确规定我国...

On the Objective Standard of Scientific Method of Double Accounting Zhang Bing and Cui Ziping The method of accounting is one of the basic theoretical problems that our accounting circles have been debating more for more than 40 years. In the accounting of various industries in our country for more than 40 years, Act, increase and decrease accounting method and payment method. After long-term exploration, July 1, 1993 come into effect since the “Accounting Standards for Business Enterprises” has made it clear that our country ...