论坛风格切换切换到宽版
  • 1678阅读
  • 1回复

[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]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
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。 'WCTjTob/  
>,vuC4v-  
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: jqedHn x  
首先是三个最为直观的等式 1j, Y  
资产-负债=权益 .X1niguXH  
当期收入-当期支出=当期利润 7RJW  
期初权益+当期利润=期末权益 f}eVfAf  
JN)t'm[kyE  
如果你认同这三个等式,那么 2Wtfx" .y  
资产=负债+权益, Z9I./s9  
资产=负债+期初权益+当期利润, Lp=B? H  
资产=负债+期初权益+当期收入-当期支出, iwJgU b  
资产+当期支出=负债+期初权益+当期收入 cgOoQP/#  
_Tz!~z  
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。 m=V2xoMw6  
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。 e: tp7w 4  
这样去记忆,我猜应该可以好一些。 5Ncd1  
\gpKQt0  
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。 'QU ?O[CH  
【知乎:李东旭
关注我们的新浪微博:http://e.weibo.com/cpahome
离线cvb82whydz

发帖
2
学分
10
经验
2
精华
0
金币
0
只看该作者 1楼 发表于: 2014-07-10
barbour parka womens 6659
keep a close eye on your cashflow and preserve your cash v*LL7b0 A  
Abd El Fattah is charged with incitement, attacking the Army, and stealing a weapon from the military and using it. Both men deny all charges.. The King sent instructions to Stanley to 'purchase as much land as you will be able to obtain, and that you should place successively under. Suzerainty. Tw5BvB1  
New Delhi is apparently considering extending the sovereign guarantee to Indian ships that fetch Iranian crude. This still leaves us with the issue of covering foreign tankers chartered by India. Usage Note: The meaning of disingenuous has been shifting about lately, as if people were unsure of its proper meaning. Generally, it means "insincere" and often seems to be a synonym of cynical or calculating. ;r']"JmF,  
Cloud computing is the most network centric computing paradigm and it would simply not be a proposition without a resilient, stable,barbour parka womens, high performance network underpinning it. According to Cisco's Global Cloud Index: Forecast and Methodology, 2010 Report,cheap mens fashion, Cloud IP traffic will grow at a CAGR (compound annual growth rate) of 66% between 2010 and 2015. /xzL!~g`6<  
1. In August 2004, East Ayrshire Council introduced a local food initiative at one of its primary schools, to explore the practicalities and benefits of providing as much local and fresh food as possible within a varied meal menu. "Army being called against Maoists? This is the militarisation of democracy. We should all be aware that within the Congress there is a division of labour. ] W_T(C*  
Essentially, there are a number of individuals within the country of the United Kingdom that contain a rather gentile attitude which contrasts towards the reality of life today. Even though the country of the United Kingdom was previously able to sustain the economy through a low percentage of physically laborers for many decades while the aristocrats held the majority of land,barbour womens jacket sale, the economy has drastically changed. Wwz{98,K  
His gifts included 12 cannon, Japanese lacquerware,furry jackets, 10 elephants from modern day Sri Lanka and 26 Persian horses. (Zandvliet). Well the dollar is certainly heading in the right direction. Dollar Index is up over 10% since mid July. Whether it's Memorial Day weekend or a cookout with friends,brown barbour jacket mens, BBQs,barbour womens sale, and other potluck dinner parties can be tough when you're trying to eat clean. Trust me,ladies country jackets, I know how difficult it can be to maintain a healthy food plan when you're faced with creamy potato salad, BBQ spareribs,buy barbour international jacket, double chocolate brownies, and margaritas.. xj<SnrrC]u  
The small feature takes place with mostly Kero and Suppie, though most of the main characters make a token appearance or at least voice themselves briefly. Kero enjoying himself and chatting up Suppie in Sakura room when Sakura brings in some takoyaki for them. w[&BY  
our website: barbour jacket iVcBD0 q)  
相关的主题文章: _?"J.i  
MNzq}(p  
   yS""*8/  
   barbour international jacket women 0870 hCgNS1%4  
   LmE-&  
   barbour jacket sale ladies 3436 `U R.Rn/x  
   3^Y-P8.zdB  
   barbour jacket repair 2078 4]GyuY  
   mq L+W  
   cheap barbour jackets for women 1800 DI\sq8J^  
   :?J$ +bm}  
   barbour jacket with hood 3639 By9/tB  
   W=*\4B]  
   ,J~dER\%  
   8 _J:Yg  
   barbour international jacket women 7846 LFC k6 R  
   92i# It}-/  
   cheap clothes uk 2426 {`LV{ !  
   y ~fy0P:T  
   barbour international quilt 0 _u0dt) $  
   Z6p>R;9n  
   green wax barbour jacket 1838
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个