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记帐法的统一,已经成为经济工作者特别是会计工作者的共同要求了,但这—要求至今尚未实现,究其原因。主要是目前的会计理论不适应记帐法的统一,只着重于强调其统一的重要性,结果仍然是概念上不清楚,理论上有争议,实践中也就难于统一了。为了说明这个情况,需要先谈一点理论上的小问题。一、会计平衡关系式是账户设置和复式记帐的重要依据。这是适应于各种记帐法的公用理论。因为借贷法有借贷法的平衡关系式;增减法有增减法的平衡关系式;收付法有收付法
The unification of the accounting method has become a common requirement of economic workers, especially accounting workers, but this - the demand has not yet been achieved, the reason. Mainly the current accounting theory does not meet the unification of the accounting method, focusing only on emphasizing the importance of its unity, the result is still not clearly conceptual, theoretical controversy, it is difficult to practice in practice. To illustrate this situation, we need to talk a little bit about theory in the first place. First, the accounting balance relationship is an important basis for account settings and double entry. This is a common theory that adapts to various accounting methods. Because the law of lending lending law balance relationship; increase or decrease the law with the law of increase and decrease of the balance method;