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国际收支平衡表的簿记原理和一系列簿记惯例 (尤其是后者中的“借、贷记簿记惯例”)常常会使那些对于会计学知识一知半解的初学者感到十分困惑和难以把握。针对这后一难题 ,人们曾经提出一些经验法则来帮助理解和掌握 ,但这些经验法则却都显得过于冗繁并有一定局限性。因而作者在介绍现有经验法则的基础上 ,进一步推荐了一个简便易用的“借、贷记簿记准则”介绍给大家 ,同时又较系统地介绍了国际收支平衡表的其它一些重要的簿记惯例。
The bookkeeping principle of the balance of payments and a series of bookkeeping practices, especially the latter’s practice of borrowing and crediting, often make it very confusing and difficult for beginners who know little about accounting knowledge. In response to this latter problem, people have put forward some rules of thumb to help understand and master, but these rules of thumb are too redundant and have some limitations. Therefore, on the basis of introducing the existing rules of thumb, the author further recommends an easy-to-use “Borrowing and Borrowing Bookkeeping Guide” to introduce to everyone, and more systematically introduces other important bookkeeping of the balance of payments Conventions.