环球会计网校：2016年会计从业考试《会计基础》复式记账法
来源：环球网校 时间：2016/10/23 11:00:32 作者：环球网校
<p> <span style="line-height:2;font-size:14px;"> 复式记账法</span> </p> <p> <span style="line-height:2;font-size:14px;"> 复式记账法是指以资产与权益平衡关系作为记账基础，对于每一笔经济业务，都要在两个或两个以上相互联系的账户中进行登记，系统地反映资金运动变化结果的一种记账方法。(环球网校提供复式记账法)</span> </p> <p> <span style="line-height:2;font-size:14px;"> 复式记账法克服了单式记账法的缺点。</span> </p> <p> <span style="line-height:2;font-size:14px;"> 复式记账法与单式记账法相比，具有以下两个明显的特点：</span> </p> <p> <span style="line-height:2;font-size:14px;"> 1.对于企业发生的每一项经济业务，都要在两个或两个以上相互联系的账户中同时登记，既可以全面、清晰地反映出经济业务的来龙去脉，也能通过会计要素的增减变动情况，来全面、系统地反映经济活动的过程和结果。</span> </p> <p> <span style="line-height:2;font-size:14px;"> 2.由于每项经济业务发生后，都要以相等的金额在两个或两个以上的账户中进行登记，因此，可以对账户记录的结果进行试算平衡，以便检查账户记账的正确性。</span> </p> <p> <span style="line-height:2;font-size:14px;"> 复式记账法是一种科学的记账方法，为世界各国所广泛采用。</span> </p> <p> <span style="line-height:2;font-size:14px;"> 我国过去曾采用的复式记账法主要有借贷记账法、增减记账法和收付记账法。在我国1992年颁布的《企业会计准则》中明确规定，企业应当采用借贷记账法记账。</span> </p>
快捷导航
<div class="lightCon">
<a href="http://www.edu24ol.com/userunion/unionad.asp?id=3587&url=http://soxsok.hqwx.com/user/register/register_step_1.asp" target="_blank" class="bgA" rel="nofollow">免费注册</a><a class="bgB" href="http://soxsok.hqwx.com/user/register/index.html" rel="nofollow" target="_blank"> 登陆</a><a href="http://www.edu24ol.com/userunion/unionad.asp?id=3587&url=http://soxsok.hqwx.com/" target="_blank" class="bgC" rel="nofollow"> 选课中心</a><a href="http://www.edu24ol.com/userunion/unionad.asp?id=3587&url=http://soxsok.hqwx.com/classlist/" target="_blank" class="bgD" rel="nofollow"> 免费试听</a><a href="http://www.edu24ol.com/userunion/unionad.asp?id=3587&url=http://soxsok.hqwx.com/exam/" target="_blank" class="bgE" rel="nofollow"> 在线模考</a><a href="http://www.edu24ol.com/userunion/unionad.asp?id=3587&url=http://soxsok.hqwx.com/web_book/" target="_blank" class="bgF" rel="nofollow"> 考试用书</a>
<div class="clear">
</div>
</div>
<div>
<span style="color:#393939;font-family:宋体;"><span style="line-height:24px;white-space:nowrap;">
<ul style="margin:0px;padding:0px 15px;border:0px;list-style:none;color:#393939;font-family:宋体;line-height:normal;white-space:normal;">
<li class="video_nr" style="margin:0px;padding:0px;border:0px;list-style:none;width:213px;overflow:hidden;">
<h2 style="margin:0px;padding:0px;font-size:14px;font-weight:normal;height:34px;line-height:34px;">
<strong>环球网校最新专题</strong>
</h2>
<span style="margin:0px;padding:0px;border:0px;display:block;height:123px;"><a rel="nofollow" href="http://www.edu24ol.com/userunion/unionad.asp?id=3587&url=http://www.edu24ol.com/subject/2014jzs_1v1/index.html" target="_blank" style="text-decoration:none;color:#393939;"></a><a href="http://www.edu24ol.com/userunion/unionad.asp?id=3587&url=http://soxsok.hqwx.com/zhibo/examination/2?sy=1" target="_blank"><a href="http://www.edu24ol.com/userunion/unionad.asp?id=3587&url=http://soxsok.hqwx.com/subject/kjjrjingying/?sy=1" target="_blank"><img src="http://hqkc.edu24ol.com/uploadfile/2016/1012/20161012103117115.jpg" width="213" height="118" border="0" original="index2012/img/pay_6_2.jpg" style="margin:0px;padding:0px;" title="" align="" alt="" /></a></a>
<map name="Map">
</map>
</span>
<ul style="margin:0px;padding:0px;border:0px;list-style:none;">
<li style="margin:0px;padding:0px;border:0px;list-style:none;font-size:14px;line-height:0px;">
<a rel="nofollow" href="http://www.edu24ol.com/userunion/unionad.asp?id=3587&url=http://soxsok.hqwx.com/subject/zyys/" target="_blank" style="text-decoration:none;color:#393939;font-size:12px;background-image:url(http://soxsok.hqwx.com/index2012/images/pic_04.gif);padding-left:18px;line-height:17px;width:215px;text-overflow:ellipsis;white-space:nowrap;overflow:hidden;display:inline-block;padding-bottom:8px;background-position:0px 4px;background-repeat:no-repeat no-repeat;">执业药师 名师带你零基础通关</a>
</li>
<li style="margin:0px;padding:0px;border:0px;list-style:none;font-size:14px;line-height:0px;">
<a rel="nofollow" href="http://www.edu24ol.com/userunion/unionad.asp?id=3587&url=http://soxsok.hqwx.com/subject/jjsxzy/" target="_blank" style="text-decoration:none;color:#393939;font-size:12px;background-image:url(http://soxsok.hqwx.com/index2012/images/pic_04.gif);padding-left:18px;line-height:17px;width:215px;text-overflow:ellipsis;white-space:nowrap;overflow:hidden;display:inline-block;padding-bottom:8px;background-position:0px 4px;background-repeat:no-repeat no-repeat;">初/中级经济师官方报名条件审核</a>
</li>
<li style="margin:0px;padding:0px;border:0px;list-style:none;font-size:14px;line-height:0px;">
<a rel="nofollow" href="http://www.edu24ol.com/userunion/unionad.asp?id=3587&url=http://soxsok.hqwx.com/subject/xfztzs/" target="_blank" style="text-decoration:none;color:#393939;font-size:12px;background-image:url(http://soxsok.hqwx.com/index2012/images/pic_04.gif);padding-left:18px;line-height:17px;width:215px;text-overflow:ellipsis;white-space:nowrap;overflow:hidden;display:inline-block;padding-bottom:8px;background-position:0px 4px;background-repeat:no-repeat no-repeat;">一级消防工程师免费送最新真题</a>
</li>
<li style="margin:0px;padding:0px;border:0px;list-style:none;font-size:14px;line-height:0px;">
<a rel="nofollow" href="http://www.edu24ol.com/userunion/unionad.asp?id=3587&url=http://soxsok.hqwx.com/subject/swskc/" target="_blank" style="text-decoration:none;color:#393939;font-size:12px;background-image:url(http://soxsok.hqwx.com/index2012/images/pic_04.gif);padding-left:18px;line-height:17px;width:215px;text-overflow:ellipsis;white-space:nowrap;overflow:hidden;display:inline-block;padding-bottom:8px;background-position:0px 4px;background-repeat:no-repeat no-repeat;">税务师无忧通关,报名季限时8折</a>
</li>
<li style="margin:0px;padding:0px;border:0px;list-style:none;font-size:14px;line-height:0px;">
<a rel="nofollow" href="http://www.edu24ol.com/userunion/unionad.asp?id=3587&url=http://soxsok.hqwx.com/subject/2016renlikaoqian/" target="_blank" style="text-decoration:none;color:#393939;font-size:12px;background-image:url(http://soxsok.hqwx.com/index2012/images/pic_04.gif);padding-left:18px;line-height:17px;width:215px;text-overflow:ellipsis;white-space:nowrap;overflow:hidden;display:inline-block;padding-bottom:8px;background-position:0px 4px;background-repeat:no-repeat no-repeat;">人力考前直播班80%以上命中率</a>
</li>
<li style="margin:0px;padding:0px;border:0px;list-style:none;font-size:14px;line-height:0px;">
<a rel="nofollow" href="http://www.edu24ol.com/userunion/unionad.asp?id=3587&url=http://soxsok.hqwx.com/subject/zyys1v1/" target="_blank" style="text-decoration:none;color:#393939;font-size:12px;background-image:url(http://soxsok.hqwx.com/index2012/images/pic_04.gif);padding-left:18px;line-height:17px;width:215px;text-overflow:ellipsis;white-space:nowrap;overflow:hidden;display:inline-block;padding-bottom:8px;background-position:0px 4px;background-repeat:no-repeat no-repeat;">执业药师1v1免费直播课</a>
</li>
<li style="margin:0px;padding:0px;border:0px;list-style:none;font-size:14px;line-height:0px;">
<a rel="nofollow" href="http://www.edu24ol.com/userunion/unionad.asp?id=3587&url=http://soxsok.hqwx.com/subject/201501kjz_ljc/?sy=1" target="_blank" style="text-decoration:none;color:#393939;font-size:12px;background-image:url(http://soxsok.hqwx.com/index2012/images/pic_04.gif);padding-left:18px;line-height:17px;width:215px;text-overflow:ellipsis;white-space:nowrap;overflow:hidden;display:inline-block;padding-bottom:8px;background-position:0px 4px;background-repeat:no-repeat no-repeat;">2016年会计从业零础础通关方案</a>
</li>
<li style="margin:0px;padding:0px;border:0px;list-style:none;font-size:14px;line-height:0px;">
<a rel="nofollow" href="http://www.edu24ol.com/userunion/unionad.asp?id=3587&url=http://soxsok.hqwx.com/subject/zjljctg/" target="_blank" style="text-decoration:none;color:#393939;font-size:12px;background-image:url(http://soxsok.hqwx.com/index2012/images/pic_04.gif);padding-left:18px;line-height:17px;width:215px;text-overflow:ellipsis;white-space:nowrap;overflow:hidden;display:inline-block;padding-bottom:8px;background-position:0px 4px;background-repeat:no-repeat no-repeat;">造价工程师零基础通关协议保障</a>
</li>
</ul>
</li>
</ul>
<br />
</span></span>
</div>