借贷记账法之“借”“贷”新议

A Further Study on Debits and Credits of Double-entry Bookkeeping

借贷记账法是一种复式记账法,是基础会计的一个重要知识点。会计界普遍认为“借”和“贷”本身无实际意义,仅仅表示记账方向的符号。笔者通过研究思考,认为当今借贷记账法中的“借”和“贷”仍然保留了最初的本义,即“借”表示权利,“贷”表示义务,并充分举例说明。本文以独特的视角诠释了借贷记账法之“借”“贷”的涵义,尝试提出一些新思考。

Double-entry bookkeeping, also known as double-entry accounting, is a key concept of basic accounting.It is generally believed in the accounting community that with no practical meaning in themselves, debits and credits only signify entries made in account ledgers to record changes in value resulting from business transactions.Through research and thinking, the author of the paper argues that debits and credits of today’s double-entry bookkeeping still retain their original meanings, i.e.,debits’ meaning of rights and credits’ meaning of obligations.To elaborate on that, the paper provides a great number of examples.This paper interprets the meaning of debits and credits of the double-entry bookkeeping from a unique perspective, and tries to put forward some new thinking.