从资金运动的角度编制会计分录

Preparing Accounting Entry on Basis of Capital Movements

经济活动中发生的经济业务,要通过编制会计分录后,才可以在账薄中进行登记,能否正确编制会计分录是整个会计工作的首要环节。传统会计分录编制方法对初学者来说相当复杂、抽象,不易掌握;从资金运动的角度编制会计分录,可使复杂问题简单化,使抽象问题具体化。

Business events in economic activities can only be registered in account book after the accounting entries have been prepared. Therefore, it’s the primary procedure in the whole accounting work to prepare the accounting entries correctly. As for beginners, traditional method is too complicated and abstract to be mastered. However it will be much clear and simple if we prepare the accounting entries on the basis of capital movements.