论文部分内容阅读
《财会通讯》1985年第10期发表了韩淼、方正生两同志讨论会计方程式的文章,方的文章认为:“资金占用+费用=资金来源+收入”这个会计方程式,“是分析经济业务和建立复式记帐理论的依据。”韩的文章认为:“资金占用总额=资金来源总额,这样一个基本原理,它是建立复式记帐和整个会计核算方法体系的理论依据。”现就这两个会计方程式谈谈笔者的一管之见。资金占用加费用等于资金来源加收入的会计方程式不能成立。资金占用+费用=资金来源+收入会计方程式见于中央广播电视大学出版社1983年8月出版的《会计学基础》教材(以下简称
Accounting Newsletter No. 10 of 1985 published articles by Han Miao and Fang Zhengsheng discussing accounting formulas. Fang’s article holds that the accounting equation of “capital occupation + expenses = capital source + income” is an analysis of economic operations and The basis of the establishment of double entry bookkeeping theory. “Han’s article states:” The total amount of funds = the total source of funds, a basic principle, it is to establish double-entry accounting and the entire accounting method of theoretical basis. “Now these two Accounting formula to talk about the author’s opinion. Accounting for the cost of capital plus plus expenses equal to the sources of funds plus income can not be established. Capital occupation + cost = source of funds + income Accounting equations found in the August, 1983 CCTV Press published ”basic accounting" textbook (hereinafter referred to as