借贷记帐法及平帐新民市农经总站苏韶辉借贷记帐法系指以“借”“贷”为记帐符号，来记录经济业务的复式记帐方法。在含义上，“借”表示“资金占用”的增加，“资金来源”的减少；“贷”表示“资金来源”的增加，“资金占用”的减少。所谓“资金占用”，即资金的存在形态... Lending accounting method and flat account Xinmin City Agricultural Economic terminus Su Shaohui loan accounting method refers to “borrow” “loan” as the accounting symbol, to record the double business accounting method of accounting. In the sense, “borrow” means “increase of fund occupation” and decrease of “source of funds”; “loan” means increase of “source of funds” and decrease of “fund occupation”. The so-called “capital occupation”, that is, the existence of funds ...