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[随便说说]会计学中的借、贷分类在数学或者会计原理上的依据是什么? [复制链接]

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2014-04-30
原因说来简单,就是因为复式记账法具有自我纠错的系统:复式法把一笔交易记录了两次,这样,每天的日记账过到总账后,很多个两次的记录分别加总在一起,如果不平,就代表当天的账目有错,需要簿记去检查。所以并不存在什么数学推理。当然这也好理解,会计是实务学科,所谓的理论发展,都是因为实务中出现了现有会计准则无法处理的问题才进行的。 "QMHY\C  
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我写写下面的等式帮助你理解一下各个账目增减的方向吧: 7\.5G4dr%  
首先是三个最为直观的等式 epQ7@9,Q  
资产-负债=权益 K.z@Vx.  
当期收入-当期支出=当期利润 # aC}\  
期初权益+当期利润=期末权益 d%WFgf}  
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如果你认同这三个等式,那么 k vb"n}  
资产=负债+权益, dG1qrh9_-  
资产=负债+期初权益+当期利润, p0Vw@R=  
资产=负债+期初权益+当期收入-当期支出, f.!cR3XgV  
资产+当期支出=负债+期初权益+当期收入 k7j;'6  
s;>jy/o0 s  
在最后一个等式中,人为规定:等号左边增加为借,减少为贷;右边,减少为借,增加为贷。 JWLQ9U X  
这样,等号左边的增加,必然导致等号右边的增加。因此,一边借,另一边必定为贷。反之亦然。 }RXm= ArN  
这样去记忆,我猜应该可以好一些。 co: W!  
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最后再补充下,上面所说复式记账的纠错功能,并不能完全杜绝错误,比如计入了同一大类账目下的不同分类账,或借贷写反了,总帐还是平的,但实际上帐是错的。这也就是为什么存在审计这个行当了。 h>4\I;Ij  
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只看该作者 1楼 发表于: 2014-07-10
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