复式记帐是社会经济活动与经济关系发展到一定阶段的产物,它是一种全面反映经济活动和经济关系客观实际的近代科学记帐形式.目前,我国的复式记帐法主要有增减记帐法、收付记帐法、借贷记帐法等.多种复式记帐法反映了我国记帐原理的研究和记帐方法的改革 The double accounting is the product of the development of the social economic activities and the economic relations to a certain stage, and it is a modern scientific accounting form which comprehensively reflects the objective reality of the economic activities and the economic relations.At present, the double accounting methods in our country mainly include the increase and decrease Account method, payment method, debit and credit method, etc. A variety of double-entry accounting method reflects the principle of accounting in our country and the accounting method reform