借贷记账法在会计核算方法中是最重要的,学习借贷记账法,应分别从理论基础、记账符号、账户结构、记账规则、试算平衡五个方面加以掌握,而这五个方面,账户结构的学习和记忆对初学者来讲是最难的,而且也一直缺少较好的讲解方法。为此,本文试从对“借”、“贷”二字、会计六要素 The debit and credit accounting method is the most important in the accounting method. The study of debit and credit accounting method should be grasped from the following five aspects: theoretical basis, accounting symbols, account structure, accounting rules and trial balance, Aspects, the learning and memory of the account structure is the most difficult for beginners, but also has been a lack of good ways to explain. To this end, this article try from the “borrow”, “loan” word, accounting six elements