关于借贷记帐法原理的深入剖析  

A Further Analysis on the Theory of Debit Credit Bookkeeping Method

作　　者：杨松[1] 

机构地区：[1]蒙自师范高等专科学校数学系,云南蒙自661100

出　　处：《蒙自师范高等专科学校学报》2003年第4期10-13,共4页Journal of Mengzi Teachers' College

摘　　要：　通过对借贷记帐法原理的深入阐述,丰富和完善了借贷记帐法原理的相关内容,使其更加充实和具有说服力,对初学者的学习和实战操作都具有极强的指导意义.The passage enriches and improves the content concerned about the theory of debit and credit bookkeeping method by deeply analysing,the theory of debit and credit bookkeeping method.The paper makes the content more substantial and persuasive.It has a strong guiding significance for a beginner's study and operation.

关 键 词：借贷记帐法 复式记帐法 会计方程式 财务会计 

分 类 号：F231[经济管理—会计学]