记帐方法是根据一定的原理,按照一定的规则,运用文字和数字在帐簿上记载经济业务活动的一种专门方法。它是会计核算的一个重要方面。目前,在我国的企、事业和行政单位的会计中,采用的复式记帐法有:借贷记帐法、增减记帐法、资金收付记帐法、钱物收付记帐法等。多种记帐方法同时并存的情况非常复杂,表现在:在会计教材的编写和出版上是多种记帐方法同时并存。同是一个财经学校,这个班用增减记帐法教学,另一个班则用资金收付记帐法教学。甚至还可能出现同是一 The accounting method is based on certain principles, in accordance with certain rules, the use of words and numbers in the books recorded in a special method of economic business activities. It is an important aspect of accounting. At present, in the accounting of the enterprises, institutions and administrative units in our country, the double-entry bookkeeping method adopted is: the book-keeping method of borrowing and lending, the bookkeeping method of increasing and decreasing, the bookkeeping method of fund collection and payment, the bookkeeping method of money receipt and payment. A variety of accounting methods co-exist at the same time the situation is very complicated, manifested in: the compilation and publication of accounting teaching is a variety of accounting methods co-exist. The same is a financial school, the class with the accounting method of teaching increase and decrease, and another class is to use the cash basis accounting method of teaching. It may even be the same