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安徽人民出版社最近出版了汪元铮同志编写的《银行会计》一书,是学习社会主义银行会计工作的一本较好的读物。这本书的主要特色有:一、在介绍银行会计核算的基本方法时,适当联系了一般会计核算的原理,把资金收付记帐法和借贷记帐法,从理论上相互印证,有利于对记帐方法的理解和运用。关于各种业务的核算,不是拘泥于一般的编写方法,而是着重基本要求和做法,按照专用凭证、专用帐簿、专用报表集中概括;有关凭证传递和主要会计分录,均以图、表列示,既便于执简驭繁,对照学习,又利于适应情况的发展和变化。
Anhui People’s Publishing House recently published a book entitled Accounting for Banks, written by Comrade Wang Yuanzheng, a good reading material for studying the accounting work of socialist banks. The main features of this book are: First, in introducing the basic methods of bank accounting, the appropriate contact with the general principles of accounting, the fund accounting method of payment and debit and credit, theoretically confirmed each other, is conducive to Understanding and application of accounting methods. The accounting of various businesses is not limited to general writing methods, but focuses on basic requirements and practices. It focuses on special vouchers, special books and special reports. The relevant vouchers and major accounting entries are shown graphically and graphically Listed, both simple and easy implementation of Jane, control learning, but also conducive to adapt to the development and changes in the situation.