会计恒等式的变形与借贷记帐原理的新诠释──纪念现代会计诞生五百周年

TRANSFORMATION OF ACCOUNTING IDENTYAND A NEW INTERPRETION OF THED Dr-Cr BOOKKEEPINGPRINCIPLE

在本文中，作者对会计恒等式作一变形，根据会计的主体假设构造一个“企业”函数。应用函数之增量的概念与记号，严格地推导了借贷记帐法则与试算平衡公式。从而给出了借贷记帐原理的一种全新的诠释。

In this paper,the author transformates the accounting identies and next according to the assump-tion of accounting entity, co0nstructs a“buziniess”function。Applying the concept and notation the augment of a function,he strictly deduces the rules of Dr.-Cr.bookkeeping and the trial baiance formulas. So an all new in-terpretation of the Dr.-Cr.bcokkeeping princlple is given。