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一、借贷记账规则与“单腿”会计分录借贷记账法是以“有借必有贷,借贷必相等”为记账规则的一种记账方法,它要求对每一项经济业务以借贷相等的金额在相互联系的两个或两个以上的账户中记录其所代表的项目的增减变动情况。“有借必有贷,借贷必相等”意味着每笔经济业务所编制的会计分录都必须使用到“借”和“贷”两个记账方向,并且借方与贷方的合计金额必须相等。
First, the debit and credit accounting rules and “one leg ” accounting entry debit and credit accounting is based on “there is a loan must borrow, the loan must be equal ” as a bookkeeping method of accounting, which requires each An economic operation records changes in the items it represents on two or more interconnected accounts with equal amounts of borrowings. “Borrowing must borrow, borrowing must be equal ” means that each accounting entry made by the business of the economy must use two borrowing directions, “borrow” and “loan”, and borrowers and lenders The total amount must be equal.