会计等式辨析  

A Study of Accounting Equalities

作　　者：吴翔[1] 

机构地区：[1]广东经济管理学院,广东广州510400

出　　处：《广东经济管理学院学报》2005年第4期63-64,72,共3页Journal of Guangdong Institute of Business Administration

摘　　要：本文通过对我国使用过的三个会计等式,分别解析各等式的基本内涵。即各等式所显示的实际意义与它们在反映资金项目时表现在数量与结构方面上的差异,以及等式在账户设置、会计处理与试算平衡中的具体运用。从而论证了三个会计等式应该同时运用于企业财务与会计核算上的理论依据和实际操作方式。The paper expounds the connotation of the three accounting equalities. It analyzes the meaning of the equalities and their difference in figure and structure when reflecting capital items. It studies the application of the equalities in account setting, accounting and trail balance. The essay points out that the three accounting equalities should be applied in accounting at the same time. It expounds the theories and practical modes for simultaneous application of the three equalities.

关 键 词：资金来源与运用 会计科目与要素 财务 核算 

分 类 号：F230[经济管理—会计学]