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zi jin yun dong zong zhang
Author(s): 
Pages: 44+47
Year: Issue:  11
Journal: Finance and Accounting Monthly

Keyword:  资金运动易庭源复式记帐发生额会计帐簿核算形式日记总帐会计账簿记帐凭证借入流动资金;
Abstract: <正> 易庭源教授从资金运动出发来设置帐户和复式记帐,剖析了传统会计帐簿组织和会计报表的缺陷,提出了全新的“资金运动总帐”,使帐簿与报表得以协调统一,从而提高了会计的核算功能,发展了会计核算理论和技术。一、传统会计账簿与报表的缺陷传统会计帐簿组织(如记帐凭证核算形式、科目汇总表核算形式等),尽管体现了会计处理的基本程序,但是也存在着难以克服的缺陷:其一,帐簿组织中的总帐均采用“分户订本式”,一笔会计分录先要过入某一帐页某一帐户的借方,而后再过入另一帐页另一帐户的贷方,从而使一笔完整的会计分录在过入总帐后就失去了帐户间的必然联系。其二,使用“订本式总帐”,孤立地登记各个帐户的发生额、余
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