目前会计记帐方法,已较多地应用借贷记帐法。 借贷记帐法从国外传入,随着这种记帐法的发展和历史演变,“借、贷”二字本身已失去它原有的含意,仅是作为二个记帐符号罢了。既然仅作为记帐符号,我建议可用二个汉语拼音字母来代替。这样做有二个好处,一是初学者不会受“借、贷”二字字意的影响,直接了当可以知道这仅仅是一个记帐符号;另外,用二个字母书写要比“借、贷”二字简便得 The current accounting method of accounting, has more application of debit and credit method. Loan and crediting method is introduced from abroad. With the development of this accounting method and its historical evolution, the word “borrowing and borrowing” itself has lost its original meaning and merely serves as two accounting symbols. Since only as a billing symbol, I suggest that you can use two Chinese pinyin letters instead. There are two benefits to doing so. First, a beginner can not be influenced by the word borrowing and borrowing. It is straightforward to know that this is merely an account sign. In addition, writing in two letters is more effective than borrowing , Loan "word is easy