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记帐方法是会计核算的基本方法之一。是确定会计分录和登记帐户方向、符号的规则。记帐方法,有单式记帐和复式记帐两种。我国采用复式记帐法。一、复式记帐法复式记帐法是从资金活动的总体出发,把每项经济业务活动引起资金活动的不同方面,通过两个或两个以上的科目,以相同的金额,互相联系地、全面地反映并登记帐户。任何单位进行经济活动,必须有一定数量的资金。取得资金的各种渠道,叫做资金来源。从各种渠道(来源)取得的资金,运用在那些方面,叫做资金运用。复式记帐法,就是从资金来源和资金运用的相互联系中,全面反映资金活动的过程。这种记帐方法
Accounting method is one of the basic accounting methods. Is to determine the accounting entries and registration account directions, symbols of the rules. Accounting methods, there are two types of single accounting and double accounting. Our country adopts double entry accounting method. First, the double accounting method Double accounting method is based on the overall funding activities, each of the economic activities caused by different aspects of financial activities, through two or more subjects, with the same amount, with each other, Fully reflect and register your account. Any unit of economic activity, there must be a certain amount of money. The various channels of access to funds, called funding sources. Funds from various sources (sources) are used in those areas and are called funds. Double accounting method, that is, from the sources of funds and the interconnection of funds, a comprehensive reflection of the financial activities of the process. This accounting method