谈“双重性质”帐户的运用与报表揭示

On the Use of Double-Nature Accounts and the Disclosure of Them on Financial Statements

随着会计信息使用者对会计信息的准确性要求不断提高，会计工作对会计帐户的应用也提出了更新、更高要求。在当前的会计工作中，“双重性质”帐户的运用存在一些不可忽视的问题。本文试图从“双重性质”帐户的性质、结构及报表揭示等几个方面来阐述“双重性质”帐户在运用中存在的问题。

in current accounting practice, there are still some problems about using doublenatured accounts that we should pay more attention to. This paper will elaberate the problemsabout the use of double nature accounts from characters, structure and disclosure onstatements.