我国古代流传下来的现金收付记帐法到底好不好?根据个人的理解,提出如下探讨性意见,供参考. 现金收付记帐记以“现金”作为主体科目,以“收付”作为记帐符号,记帐时,收入现金记“收”,付出现金记“付”,现金以外的所有科目都是从属科目,一律随同现金的收记“收”,随同现金的付记“付”.分录如此,过帐也是如此.这就形成了一种独特的记帐方式,主要具有以下三个显著的特点: (一)一字两用.在现金收付记帐法之下,现金科目是直接反映对象,其他一切科目则是间接反映对象,所以,收和付对于 In accordance with personal understanding, the following exploratory opinions are proposed for reference. Cash receipt and disbursement is recorded in the form of “cash” as the main subject and “receipt and pay” as the inscription. Account symbol, when recording, the income cash record “receive”, pay cash “pay”, all subjects other than cash are subordinate subjects, all with the cash receipt “receive”, together with the cash payment “pay.” Entries are as such, and so are postings. This forms a unique way of billing, with the following three salient features: (a) Single word and double use. Under the cash receipt and payment method, cash accounts It directly reflects the object, and all other subjects reflect the object indirectly. Therefore,