借贷记账法现已成为我国各行各业会计通用的记账方法一般教科书在介绍使用此法编制会计分录时总是以账户的性质来判别记账方向的（约称﹃账户性质判别法﹄）即一笔经济业务的发生引起资产费用（支出）增加借记相关科目但引起负债所有者权益（净资产）收入... The debit and credit accounting method has now become the accounting method commonly used in accounting in all walks of life in our country.  General textbooks introduce the use of this method in the preparation of accounting entries  always the nature of the account to determine the accounting direction (about ﹃the nature of the account Law ﹄)  that an economic business led to an increase in assets  expenses (expenses)  debit related subjects  but caused liabilities  owner's equity (net assets)  income ...