一、引言初学会计,要掌握的主要会计理论和基本核算方法有:会计基本理论、账户设置、借贷复式记账法、填制与审核会计凭证、登记账簿、财产清查、编制会计报告、会计核算程序与组织等。其中,设置会计账户、填制与审核会计凭证、登记账簿、编制会计报表等核算方法都是建立在借贷复式记账法基础上的。可见,要学好《会计学原理》或《会计基础》,首要的任务就是透彻理解并掌握借贷记账法。借贷记账法(借贷复式记账法的简称)是世界各国现行通用的会计记账方法,是现代财务会计的核心基础理论。但是,现有的会计学原理或会计基础教材在对借贷记账法作阐述时,大都没能全面 I. Introduction Beginning accounting, to master the main accounting theory and basic accounting methods are: basic accounting theory, account settings, double debit and credit accounting, filling and reviewing accounting vouchers, registering books, property inventory, preparation of accounting reports, accounting Procedures and organizations. Among them, setting up accounting accounts, fill in and audit accounting vouchers, registering books, preparing accounting statements and other accounting methods are based on the debit and credit double-entry bookkeeping method. Visible, to learn “Principles of Accounting” or “Accounting Basis”, the first task is to thoroughly understand and master the debit and credit accounting. Borrowing and crediting method (referred to as the double debit and credit accounting method) is the common accounting method in various countries in the world and is the core basic theory of modern financial accounting. However, most of the existing principles of accounting or accounting basic materials in the debit and credit accounting methods, most did not fully