借贷记账法作为重要的会计核算方法,在经济信息提供方面起着举足轻重的作用。然而,如何让学习者理解并掌握借贷记账法的相关知识点是会计教学工作中的一个重要环节。本文从借贷记账法知识体系的角度来分析借贷记账法学习过程中要掌握的知识点。 As an important accounting method, the debit and credit accounting method plays a decisive role in providing economic information. However, how to make learners understand and master the relevant knowledge of debit and credit accounting is an important part of accounting teaching. This article analyzes the knowledge points to be grasped in the process of learning by debit and credit from the perspective of the knowledge system of debit and credit accounting.