| 会计记帐方法讨论 |
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| 引用本文： | 何天牧.会计记帐方法讨论[J].福州大学学报(自然科学版),1986(4):1-7. |
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| 作者姓名： | 何天牧 |
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| 作者单位： | 福州大学计算机系 |
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| 摘 要： | 本文讨论了常用的两种会计记帐方法（借贷法和增减法）的关系，给出了统一的数学表示，在此基础上证明平衡关系与一组公式的等价性。而这组公式正是借贷法和增减法记帐规则的依据，最后给出了建设银行计算机记帐模型。
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| 关 键 词： | 值贷法 增减法 |
RESEARCH ON THE RECORDING METHOD OF ACCOUNTING |
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| He Tianmu.RESEARCH ON THE RECORDING METHOD OF ACCOUNTING[J].Journal of Fuzhou University(Natural Science Edition),1986(4):1-7. |
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| Authors: | He Tianmu |
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| Institution: | Department of Computer Science |
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| Abstract: | The paper discusses relations between the debit-credit bookkeeping and increase-decrease bookkeeping. The unified mathematical representation is gi- ven. Further, the author derived the balance relation equivalent to a group of formula, which is a basis of the debit-credit bookkeeping and the increase- decrease bookkeeping. Finally, the computer accounting model of the Cons- truction Bank is given. |
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| Keywords: | DEBIT-CREDIT BOOKKEEPING INCREASE-DECREASE BOOKKEEPING |
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