目前,我国记帐方法还没有统一,工商企业,行政事业单位和金融机构的会计核算各有特点,分别使用了借贷、增减和收付三种记帐方法。为便于实行不同记帐方法的单位之间核对帐务,交流工作经验,有利于主管部门核查指导工作,现将三种不同记帐方法的记帐符号进行相互对照。(见下表) At present, accounting methods in our country have not been unified yet. The accounting of industrial and commercial enterprises, administrative institutions and financial institutions each have their own characteristics. They use three types of accounting methods: borrowing, increasing, decreasing, receiving and receiving respectively. In order to facilitate the verification of accounts between units with different accounting methods and to exchange work experience, it is in favor of the competent departments to verify and direct the work. The accounting symbols of the three different accounting methods are now compared with each other. (See table below)