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《财务与会计》1987年第7期在“问题讨论”栏中发表了《再谈借贷记帐法中的“多借多贷”问题》一文.我们通过学习讨论,赞成文中所主张多借多贷的观点.我们认为,多借多贷是合理的,它与一借多贷或多借一贷在本质上是一致的.所不同的只是在表述形式上不一样.从数学的角度看,一借多贷或多借一贷是多借多贷的等式变换形式。可将多借多贷化解为一借多贷或多借一贷。试举例说明:
“Finance and Accounting” 1987 the seventh period in the “question discussion ” column published “talk about the debit and credit method of” multi-borrowed more “problem.” We through the study and discussion, Advocated borrowing more borrowing point of view, we think, borrowing more loans is reasonable, it is more or less borrowing loans by borrowing a loan in essence is the same, the only difference is that the form of expression from mathematics From the perspective of borrowing more or borrowing more than one credit is borrowing multiple borrowing equation transformation. Can be borrowed to borrow more money to borrow more or borrow more loans. Give an example: