几年来,我在学习会计基础知识时,见到许多有关会计基础知识的书本里,在论述各种复式记帐方法时,将各种不同的记帐方法特点概括称为某种记帐方法的“记帐规则”.如借贷记帐法的“有借必有贷,借贷必相等”等等.当叙述到“会计帐簿”章节中登记帐簿时,又出现了另一种含意的“记帐规则”(有的称“一般记帐规则”).即:启用帐簿时,要在帐簿扉页上完整填写“帐簿启用表”和“经管人员一览表”;要根据记帐凭证记帐;要书写整齐清晰,准确无误;以及要连续登记,不得漏页、跳行等等.两个 In my few years of learning accounting fundamentals, I’ve seen many books on accounting fundamentals. When discussing the various types of double-entry bookkeeping methods, I summarize the different characteristics of the bookkeeping method as some sort of accounting method “Billing Rules ”, such as borrowing and crediting, “borrowing must have credit, borrowing will be equal ”, etc. When the account book is entered in the “Accounting Book ” chapter, appeared again Another meaning of “accounting rules ” (some called “general accounting rules ”): When you open the account book, you want to fill in the title page of the book complete “account activation table ” and “List of persons in charge ”; according to the accounting voucher billing; to write neat and clear, accurate; and to continuous registration, not to miss pages, jumps, etc. Two