我国目前记帐方法尚未统一,通行的有收付记帐法、增减记帐法和借贷记帐法等。我国《企业会计准则》第八条规定“企业记帐采用借贷记帐法”,今后记帐方法将趋向统一,并与国际惯例一致。一、帐户的设置和借贷记帐法由来记帐属于“簿记”工作。最初设置的帐簿是以现金帐户为主体的。帐户是记录某一要素增减变动的工具。其帐户的基本结构为表1,称 China’s current accounting methods have not yet been unified, and there are methods for receiving and paying bills, increasing and decreasing billing methods, and borrowing and billing methods. Article 8 of China’s “Accounting Standards for Business Enterprises” stipulates that “enterprise billing adopts a loan and credit bookkeeping method.” The future billing methods will tend to be unified and consistent with international practice. First, the account set up and the credit bookkeeping method originated from the “bookkeeping” work. The book that was originally set up is mainly cash accounts. Accounts are tools for recording changes in an element’s increase or decrease. The basic structure of its account is shown in Table 1.