正确把握国际收支平衡表的簿记惯例——推荐一个简便易用的“借、贷记簿记准则”

On a Sound Understanding of the Accouting Customs in the Balance Sheet of International Payment

国际收支平衡表的簿记原理和一系列簿记惯例 (尤其是后者中的“借、贷记簿记惯例”)常常会使那些对于会计学知识一知半解的初学者感到十分困惑和难以把握。针对这后一难题 ,人们曾经提出一些经验法则来帮助理解和掌握 ,但这些经验法则却都显得过于冗繁并有一定局限性。因而作者在介绍现有经验法则的基础上 ,进一步推荐了一个简便易用的“借、贷记簿记准则”介绍给大家 ,同时又较系统地介绍了国际收支平衡表的其它一些重要的簿记惯例。

The accounting principles in the balance sheet of international payment and a series of the accounting customs (especially the 'debit-credit customs') frequently bewilder the beginners. For this reason, some people put forward some principles to help achieve an understanding and a mastery, but hardly succeed. The author of this essay comes up with a 'debit-credit accounting principle' which is simpler, understandable and applicable. In the mean time, some other important accounting customs in the balance sheet of international payment are also included with a systematic introduction.