会计记账方法的种类 - 北京代理记账

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会计记账方法的种类 - 北京代理记账

会计记账方法的种类

2021-04-01上一篇： i人事赋能人力资源及财务外包公司，打造亚太薪酬服务工具新定位|下一篇：财务预算管理在企业中意义及优化对策

会计记账方法的种类资讯第1张

一、单式记账法

单式记账法是指对发生的每一项经济业务，只在一个账户中加以登记的记账方法。

二、复式记账法

（一）复式记账法的概念

认为复式记账法是指对于每一笔经济业务，都必须用相等的金额在两个或两个以上相互联系的账户中进行登记，全面系统地反映会计要素增减变化的一种记账方法。现代会计运用复式记账法。

认为目前在我国乃至世界各国的营利组织和非营利组织都普遍采用复式记账法来记录经济业务。

（二）复式记账法的优点

与单式记账法相比，复式记账法的优点主要有：

（1）能够全面反映经济业务内容和资金运动的来龙去脉；

（2）能够进行试算平衡，便于查账和对账。

（三）复式记账法的种类

认为复式记账法可分为借贷记账法、增减记账法和收付记账法等。借贷记账法是目前国际上通用的记账方法，我国《企业会计准则》规定企业应当采用借贷记账法记账。

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