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不同的复式记帐法有不同基本类型的会计分录,各种复式记帐法均能以其有限的基本类型分录,巧妙地、应付裕如地处理无限纷繁的经济业务。那么,各种不同的复式记帐法的会计分录,究竟各自最多有多少种不同的基本类型呢?下面拟对这一问题,就我国目前采用的借贷记帐法、增减记帐法和资金收付记帐法加以探讨。现在先从预算会计采用的资金收付记帐法谈起。资金收付记帐法的特点之一,是把会计科目分为资金来源、资金运用和资金结存三大类。运用资金收付记帐法处理经济业务所编制的会计分录,其内容不外乎资金来源、资金运用和资金结存三大类科目之间发生的两两对应关系,这种两两对应关系,即会计分录的基本类型最多只有9种。这是为什么呢?为了便于说明问题,我们用数
Different double entry accounting methods have different basic types of accounting entries. Various double entry accounting methods can allot entries with their limited basic types. Cleverly, they deal extensively with an unlimited number of economic operations. So, a variety of different types of double entry accounting method, how many different kinds of basic types of each? The following is intended to solve this problem, on the current method of debit and credit in our country, increase and decrease accounting method and Funds collection and accounting method to be explored. Let’s start with the method of fund collection and accounting used in budget accounting. One of the characteristics of the fund collection and accounting method is to divide the accounting subjects into three major categories: source of funds, utilization of funds and fund balances. The use of funds receipt and payment method of accounting for the preparation of economic business accounting entries, its content is nothing more than funding sources, the use of funds and balances between the three categories of subjects occurred between the two one-to-two correspondence, which pairwise correspondence, The basic types of accounting entries that only up to 9 species. Why is this? In order to illustrate the problem, we use the number