我国目前同时并存六种记帐方法,它们是借贷记帐法、增减记帐法,现金收付记帐法。资金收付记帐法、钱物收付记帐法和银行资金收付记帐法。其中,银行资金收付记帐法与借贷记帐法除记帐符号不同外,其它方面都大同小异。因此,银行资金收付记帐法改为借贷记帐法有可行性基础。 At present, there are six kinds of accounting methods in our country at the same time. They are the method of borrowing and crediting, the method of increasing and decreasing accounting and the method of cash receiving and accounting. Funds collection and debit accounting, accounting methods of payment and receipt of funds and bank funds collection and accounting. Among them, the bank funds receipt and payment method and debit and credit accounting method in addition to accounting different symbols, other aspects are more or less the same. Therefore, the bank transfer of funds to the accounting method of borrowing and borrowing a viable basis.