谈改良借贷记账法下的记账规则（On the rules of accounting under the improved debit and credit bookkeeping method）.doc

谈改良借贷记账法下的记账规则（On the rules of accounting under the improved debit and credit bookkeeping method） Forty On the rules of accounting under the improved debit and credit bookkeeping method Cao Guangtang Tan Zhaoyang There is borrowing, there must be loans, borrowing must be equal under the debit and credit accounting method The rules of accounting are that all those who have studied accounting know and know very well Dear. But for beginners, this rule is only a matter of repetition There is no more explanation about the relationship between borrowing and lending in bookkeeping, If its for beginners, in what circumstances should debit be used? Under the circumstances, the use of the lender is even more difficult to figure out. This is lending The shortage of the accounting rules under the accounting method. The author introduces the cash flow concept in the original accounting rules The new rules of debit and credit, bookkeeping and accounting can be basically solved This question. First, the introduction of cash flow Using cash flow principle to solve the existing problems in debit and credit bookkeeping We need to understand the definition of cash flow first: cash flow is certain The amount of cash flowing into and out of a business during a period of time There are transactions involving cash receipts and payments. The cash here includes cash and bank Deposits and cash equivalents. In fact, a period of complete economy Business involves both cash receipts and payments and non cash receipts and payments Business. 1, involving cash receipts and disbursements journal entries, for example, as follows: [case 1] shareholders injected RMB 5, 000, 000 yuan. Bank account: 5, 000, 000 yuan Loans: paid in capital 5, 000, 000 yuan [case 2] purchase of raw materials 100, 000 yuan, with bank deposits Pay. Borrow: raw material 100, 000 yuan Bank deposit 100, 000 yuan [case 3] lending to banks (long-term) 1, 000, 000 yuan. Bank account: 1, 000, 000 yuan Long term loans 1, 000, 000 y