周有德同志在《齐鲁珠坛》2001年第4期上发表了一篇题为《揭开“借”、“贷”之迷》的文章。(以下简称《揭》文)。笔者觉得,在《揭》文中所提的“许多会计初学者对借贷含义模糊”这个问题很重要。因为它不仅对今天的“初学者”有困难,而且还是曾经长期困扰过我国会计界并为之争 Comrade Zhou Youde published an essay titled “Uncovering the Loopholes in Loans and Loans” in the Qilu Pearl Tribune, Issue 4, 2001. (Hereinafter referred to as “Jie” article). In my opinion, the question “many accounting beginners are vague about lending” mentioned in the article “Exposing” is very important. Because not only is it difficult for today’s beginners, but it has also plagued our accountancy profession for a long time