“复式记帐”是《会计原理》中最重要的内容,也是中专会计专业“入门”难懂的章节。多年来,会计学术界对复式记帐及其理论依据争论较多,然而初学会计的人,仍感到芒然,不知所措……。为消除学生在学习“复式记帐的基本原理”时所产生的芒然情绪,我认为在会计教学中应耐心、细致地着重讲清两个问题。一、复式记帐命名的原目及其历史发展演变。“复式记帐”这一命名,是针对历史上曾有单式记帐而言的。如果历史上没有单式记帐的行为发生,也不会出现复 “Double entry accounting” is the “accounting principles” of the most important content, but also the secondary school accounting profession “Getting Started” difficult to understand chapter. Over the years, the accounting academic circles have been more controversial about double entry accounting and its theoretical basis, however, those who are still engaged in beginner accounting still feel overwhelmed and overwhelmed .... In order to eliminate the loneliness of students when they study the basic principles of double entry accounting, I think we should patiently and carefully pay attention to two problems in accounting teaching. First, the original name of the double entry naming and evolution of its history. The term “double entry bookkeeping” refers to the history of single entry bookkeeping. If there is no single history of billing behavior, it will not appear complex