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现行的记帐方法,收付记帐法、增减记帐法、借贷记帐法,其数字范围仅是用了数学数轴上的一半,原点右边的正数,对于原点左边的负数是否也可以应用?在各个领域广泛应用正负数的今天,对于这个问题有探讨的必要。我认为数学是会计学计算理论的支柱,负数完全应该引进到会计学中来,假如它能丰富会计学的理论,对会计学的发展有一定的促进作用,且又能简化会计日常工作的话。下面就这个问题谈谈我的看法。
The current method of accounting, payment method, increase and decrease accounting method, debit and credit method, the digital range is only half the number of axes on the axis, the positive right of the origin, whether the negative to the left of the origin can also Applications? The wide application of positive and negative in all fields today, the need for discussion on this issue. I think mathematics is the pillars of accounting theory, the negative should be completely introduced to the accounting, if it can enrich the theory of accounting, the development of accounting will have a certain role in promoting, and can simplify the accounting day-to-day work. Here to talk about this issue on my point of view.