〔说明〕会计分录是《会计学原理》的重点内容，也是难点内容。在初学会计分录时，虽然对有借必有贷、借贷必相等的记帐规则和先借后贷、左右分开的分录格式背得滚瓜烂熟，但在进行具体分录编制时，却常常因为内容复杂、图表数据繁多而不知所措。为了更好地理解这一部分内容， [Description] Accounting entries is the “accounting principles” of the key content, but also difficult content. In the beginning of the accounting entries, although there must be borrowing and borrowing, borrowing must be equal to the rules of the book and after borrowing, left and right separate entry format is a cumbersome, but in the preparation of specific entries, but often because of Complex content, chart data and overwhelmed. In order to better understand this part,