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本文对借贷记账法会计分录的不足及其历史渊源进行了分析,提出会计分录二维化的概念,阐述二维会计分录的记账规则,并举例说明二维会计分录与借贷记账法会计分录与的区别。二维会计分录的目的是提升会计语言的易读性,以经济社会生活中通用的“正”“负”符号取代专门的“借”“贷”会计记账符号,并将会计分录的结构由一维改为二维,以直观反映每项经济活动(交易或事项)对实体资源的整体影响。
This article analyzes the deficiencies and history of the accounting entries in the debit and credit accounting system, puts forward the concept of two-dimensional accounting entries, expounds the accounting rules of two-dimensional accounting entries, and illustrates two-dimensional accounting entries and loans The difference between accounting method and accounting method. The purpose of two-dimensional accounting entries is to enhance the readability of accounting languages and replace the special “borrowed” and “loan” accounting books with the common “positive” and “negative” symbols in economic and social life Symbols, and change the structure of the accounting entries from one dimension to two dimensions to visually reflect the overall impact of each economic activity (transaction or event) on the entity’s resources.