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《广西会计》1991年第8期刊登了赵文先同志的《三脚帐是一种中式复式记帐法》(以下简称《赵文》),笔者赞同“赵文”的基本观点,但对其论证理由本人却有不同看法,现提出来商榷。大家知道,判断一种记帐方法是单式记帐还是复式记帐,不能单从其分录形式上去看。分录只不过是一种记录公式,帮助我们记帐而已,而最关键的是看其帐务处理办法。就以现金收付记帐法的现金收付业务来说,如果单看其分录,毫无疑问,是
“Guangxi Accounting” No. 8, 1991, published Comrade Zhao Wensheng “three-legged account is a Chinese-style double accounting method” (hereinafter referred to as “Zhao Wen”), I agree with “Zhao Wen,” the basic point of view, I have different views and I now put forward my views. We all know that to determine a billing method is a single type of accounting or double accounting, can not just look at the form of its entry. Entry is nothing more than a record formula to help us keep an account, and the most critical is to look at the accounting approach. For cash receipts and disbursements of cash receipts and disbursements, if you look at the entries alone, there is no doubt that