会计工作是有计划管理社会主义经济,贯彻执行党的方针政策,为社会主义服务的一个管理工具。建国初期,我国是沿用借贷记帐法,但在一个时期,大部分地区停止了使用,兴起了增减和收付记帐法。近年来又恢复了使用借贷记帐法,并与增减、收付记帐法同时使用。而在科目分类方面,把借贷? Accounting work is a management tool that has plans to manage the socialist economy, implement the party’s principles and policies, and serve socialism. In the early years after the founding of the People’s Republic of China, the country used the billing method for borrowing and borrowing. However, in a period of time, most of the regions stopped using them, and the increase, decrease, and receipt and payment billing methods were raised. In recent years, the use of credit bookkeeping has been restored and used in conjunction with increases, decreases, and receipts. And in terms of subject classification, borrow?