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在共同科目的应用上,就其灵活性来讲,增减法不如借贷法,借贷法又不如现金收付法和资金收付法。至于钱物收付法,则个别科目不如借贷法,部分科目又较借贷法更为灵活。借贷法和现金收付法可以说都是从人名帐户“起家”的。以人名作为科目名称,其人名本身就是共性的,既可能是债权人(贷多于借发生贷方余额,或收多于付发生收方余额),属于来源性质;也可能是债务人(借多于贷发生借方余额或付多于收发生付方余额),属于占用性质。后来会计科目发展到一切实物和损益,而记帐方法部仍然没有改变。这样,除实物科目(不包
In the application of common subjects, in terms of its flexibility, the law of increase and subtraction is not as good as the lending method, and the lending method is not as good as the cash payment method and the fund collection and payment method. As for the money and goods receipt and payment method, individual subjects are not as good as lending, and some subjects are more flexible than lending methods. Both the lending method and the cash payment method can be said to have started from the name account. Taking the name of the subject as the name of the subject, the person’s name is common in nature. It may be creditor (the loan is more than the credit balance of the loan, or more than the balance of the payer). It is of the source nature; it may be the debtor (borrowing more than the loan The occurrence of a debit balance or payment of more than the balance of the payer’s account is an occupational character. Afterwards, the accounting department has developed into all kinds of goods and profits and losses, and the accounting method department has not changed. In this way, in addition to physical subjects (not included