读了贵刊1986年第8期《对“记帐规则”一词两用的看法》,我觉得还应讨论一下。我个人的看法,记帐方法章节里的“记帐规则”还应叫“记帐规则”。而部分教科书里会计帐簿章节中的记帐规则应叫“记帐要求”好些。一是比较符合实际;二是概念明确。国家机关、社会团体、企事业等单位的资金运动中资金的取得、退出和内部周转情况,以及 Read your magazine No. 8, 1986 “on the” billing rules “dual-use view ”, I think we should discuss it. My personal view, “accounting rules” in the accounting method section should also be called “accounting rules”. In some textbooks, the accounting rules in the accounting books section should be called “accounting requirements ” better. First, more in line with the actual; Second, the concept is clear. The acquisition, withdrawal and internal turnover of funds in the capital movements of state organs, social organizations, enterprises and institutions, etc.