《广西会计》1990年第1期发表的涂和平同志“试论我国各种记帐方法的差异”一文(以下简称“涂文”)。“涂文”阐述了收付记帐法与借贷记帐法、增减记帐法在五个方面的差异,读后感到对收付记帐法的叙述有些不够清晰。借此机会愿就收付记帐法谈点管见供参考。一、“涂文”对两类收付记帐法的区分说得含糊 The article titled “Differences in Various Accounting Methods in China” (hereinafter referred to as “Tu Wen”) published by Comrade Tu Heping published in the first issue of Guangxi Accounting in January 1990. Tu Wen elaborated on the difference between the accounting methods of payment and debit and debit and credit, and the increase and decrease of accounting methods in five aspects. After reading, he felt that the narration of the accounting method of payment and payment was not clear enough. Take this opportunity is willing to talk about receipt and payment accounting method for reference. First, the “Tu Wen” distinction between the two types of payment method of accounting vaguely