至於帐户的性质,如果複雜而且混合不清,那就難於检查错误,因为會计上的理论和见解,是人各不同,所以处理的方法,也就因人而异,但是我们应该用正确的认识和看法,以大家所承认的原则去观察和分折,便不至於摸错道路,同时也可使账面上的记錄,比较的切实一点。一借贷原理上的错误这种错误是反了借贷的原理。帐面上资产的增加,应在借方,有时误列到贷方去。资产 As to the nature of the account, if it is complicated and mixed, it is hard to check the mistake because accounting theory and opinion are different from person to person, so the method of handling varies from person to person. However, we should use the correct Understanding and viewpoints, observing and differentiating them on the basis of the principles recognized by all, will not lead to the wrong way, and at the same time make the records on the books more concrete. A mistake in the principle of lending This error is anti-borrowing principle. The increase in assets on the books should be debit, and sometimes misjudged by lenders. assets