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必须纠正被歪曲的复式记帐的概念彭玉书复式记帐(doubleentry)这一概念,在当前中国大陆的会计教材中,都把它界定为:对每项经济业务都要以相等的金额在两个或两个以上相互联系的帐户中进行登记的一种记帐方法。这个定义同增减记帐法一起已经流行了30年,...
The concept of a distorted double-entry book must be corrected Peng Yu-shu The concept of double entry defines in current accounting textbooks in mainland China that for each economy, an equal sum of money in two Or more than two inter-related accounts to register a billing method. This definition has been popular with the accounting method of increase and decrease for 30 years, ...