什么是復式記賬法

什么是復式記賬法

　　所謂復式記賬法，是指以資產(chǎn)與權益平衡關系作為記賬基礎，對于每一項經(jīng)濟業(yè)務，都要在兩個或兩個以上的賬戶中相互聯(lián)系進行登記，系統(tǒng)地反映資金運動變化結果的一種記賬方法。接下來小編為大家整理了什么是復式記賬法，希望對你有幫助哦!

　　The basic principle of double entry bookkeeping is that every transaction has a twofold effect. In other words, a value is received and a value is yielded or parted with. Both effects, which are equal in amount, must be entered completely in the bookkeeping records.

　　According to this principle, all transaction affect at least two accounts. Each transaction must be analyzed to determine which accounts are affected, and whether they should be increased or decreased. An entry made on the left hand side or column of an account is called a debit, while an entry made on the right hand side or column is called a credit. Debit, usually abbreviated DR, at one time meant value received, or literally he owes. Credit, usually abbreviated CR, meant value parted with, or literally he trusts, in modern bookkeeping, debit refers only to the left-hand side of account, whereas credit refers to the right-hand side. Some bookkeepers use a far right-hand column to keep an up-to-date balance of the account.

　　In double-entry bookkeeping, a book in which both the debit side and the credit side of the transaction are entered is called a journal, while another book used to list all the accounts of an organization is called a ledger. Entries from the journal are transferred to the ledger at regular intervals, usually monthly. This process is called posting.

　　復式記賬法的基本原理是每筆交易都有借貸雙方。換言之，有一項金額收入，就必然有一項金額放棄(支出)。借貸雙方金額相等，必須完整地記入賬薄。

　　根據(jù)這一原理，所有的交易至少涉及兩個賬目，要對每筆交易進行分析，以確定哪些賬目受到影響，金額是增加，還是減少。在賬戶左邊或左邊欄目的分錄叫借方，在右邊或右邊欄目的分錄叫貸方。借方，一般縮寫成DR，同時意為收到的金額，或者，按照字面意思解釋是他所欠的;貸方，一般縮寫成CR，意為支出的金額，或者，按照字面意思解釋是他的存款。在現(xiàn)代簿記中，借方僅指賬戶左邊;而貸方指右邊。有的賬薄在右邊再加一欄，記載賬戶的最新余額。

　　在復式記賬法中，記載交易借貸雙方的賬薄叫日記賬;而另外一本用于記載一個單位所有賬目的賬薄叫總賬。從日記賬定期，通常按月，轉記到總賬上去，這個過程叫過賬。