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我国会计工作者梁润身,于1947年8月在上海的《公信会计月刊》第11卷第2期上发表了《以增减记录法代替借贷记录法之商榷》一文,这是我国第一篇谈论增减记帐法的文章。中华人民共和国成立后,会计界对于记帐方法展开过几次规模较大的争论:第一次是从1950年开始的所谓“收付与借贷”之争,争论的结果,借贷记帐法得到了肯定;60年代初,我国商业部门的会计工作者,在总结经验的基础上,产生了增减记帐法,引起了1964
Liang Yun-sheng, an accounting worker in our country, published a paper entitled “Argument to Change Record Method instead of Borrowing Record Method” in Shanghai Securities Regulatory Commission, Vol. 11, No. 2, August 1947, the first one in our country Increase or decrease the accounting method article. After the founding of the People’s Republic of China, the accounting profession conducted several large-scale debates on the accounting method: the first was the controversy over the issue of “collection and lending” started in 1950 and the result of the debates was that the debit and credit method was adopted Certainly, in the early 1960s, accounting workers in the commercial sector of our country, on the basis of summing up their experiences, had a method of accounting for increases and decreases, causing a 1964