摘要
本文对借贷记账法进行了评价,阐述其存在的缺陷。通过比较本文提出的“+、-”记账法和借贷记账的特点,指出在网络信息时代,“+、-”记账法是会计记账的更好方法,值得推广和应用。
The paper analyzes the debit and credit accounting and expounds its disadvantages. Making a comparative study of “+,-” accounting and debit and credit accounting, the paper points out that the former one is more advantageous and is worth widely adopted.
出处
《广东经济管理学院学报》
2005年第2期58-60,65,共4页
Journal of Guangdong Institute of Business Administration
关键词
网络信息时代
借贷记账法
“+、-”记账法
network information era,debit and credit accounting,“+,-” accounting.
