目前我国复式记帐法按照帐户结构、记帐规则和试算平衡等方法不同,有借贷记帐法、增减记帐法、收付记帐法三种。 一、借贷记帐法 借贷记帐法是以“借”和“贷”作为记帐符号,以“有借必有贷,借贷必相等”作为记帐规则,以资金占用总额等于资金来源总额作为平衡公式,反映资金增减变化及其结果的一种复式记帐方法。 At present, China’s double accounting method in accordance with the account structure, accounting rules and trial balance method is different, there are debit and credit method, increase and decrease accounting method, accounting methods of receipt and payment of three. First, the debit and credit method Debit and credit method is based on the “borrow” and “credit” as the accounting symbol, “there is a loan must have borrowings must be equal” as the accounting rules to the total amount of funds equal to the total source of funding as a Balance formula, a compound accounting method that reflects the change of funds and its result.