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共同性会计帐户,是在我国借贷记帐法下所存在的一种特殊形式的帐户。这种帐户借方、贷方反映的内容并不专一,因而帐户本身也没有确定的特性,只是随着经济业务的发生,帐户的性质才通过其余额的方向表现出来,即帐户为借方余额时,为资金占用性质;帐户为贷方余额时,为资金来源性质。正是由于共同性会计帐户没有确定的特性,所以我认为它有许多不科学的地方。主要表现为:
The common account is a special form of account that exists under the law of debit and credit in our country. This account debit, lenders reflect the content is not specific, so the account itself has no definite characteristics, but with the economic business, the nature of the account through the balance of the performance of the direction that the account is debit balance, For the nature of the occupation of funds; account for the credit balance, the nature of the source of funds. It is precisely because there is no definite characteristic of the common account, so I think it has many unscientific places. Mainly as follows: