借贷记帐法是一种科学的复式记帐法。我们要学好它,掌握它,进而熟练地运用它,来为加强经济管理,促进社会主义现代化事业的发展服务。有人说借贷法不易学。其实并不尽然。一门科学总有一些专门术语,不经过学习是难于理解的。弄清楚之后就容易了。难和易是相对的,只要下苦功学下去,总会有成效的。下面谈一点个人学习的体会,供初学会计学基础的同志们参考。第一,借、贷两字的含义。在现代的借贷法中,“借”、“贷”二字只是作为记帐符号来使用的,它们已失去原来的字面含义,但又是有其历史原因的。借贷法产生于意大利,是十三世纪初意大利的借贷资本家(高利贷资本家,不同于现代的金融资本家)首先采用的。那时候,借贷业盛行,借贷资本家把借出的钱记在债务人的人名帐户下,把贷入 The credit bookkeeping method is a scientific double bookkeeping method. We must learn it, master it, and then use it skillfully to serve the development of strengthening economic management and promoting the cause of socialist modernization. Some people say that lending is not easy to learn. It’s not always true. There is always a certain term for a science and it is difficult to understand without learning. It’s easy to figure it out. Difficulty and ease are relative, as long as the hard work continues, it will always be effective. Let’s talk about personal learning experience for reference by comrades who are the foundation of accounting for beginners. First, the meaning of borrowing and borrowing. In the modern law of lending, the words “borrowing” and “credit” are only used as a billing symbol. They have lost their literal meaning but they have historical reasons. The lending method was born in Italy and was first adopted by Italy’s lending capitalists (the usury capitalists, unlike modern financial capitalists) in the early thirteenth century. At that time, the lending industry was prevailing. The borrowing capitalists wrote down the money they borrowed under the debtor’s name account.