二维思维图示的“二维”，是指列维和行维，列维反映动态变化，行维反映静态平衡。思维图示是指客观事物移入人的头脑中形成的具有一定结构的图示。所谓二维思维图示，就是指会计事项的价值形态移入人的头脑形成的具有列、行等二维结构的报表图示，具有三位（资产负债表、利润 The “two-dimensional” of the two-dimensional thinking pictorial refers to the dimensionality and the dimensionality, the dimensionality reflects the dynamic change, the dimensionality reflects the static equilibrium. Schematic diagram of thinking refers to the objective things into the human mind formed by a certain structure of the icon. The so-called two-dimensional thinking of the diagram, refers to the value of accounting matters into the shape of the human mind formed with columns, rows and other two-dimensional structure of the report icon, with three (balance sheet, profit