全国首届会计大赛第一赛程试题中的第三题,是关于采用借贷记帐法下总帐与明细帐的关系问题。对于这个问题,许多会计著作都在平行登记方法要点中作了正确而全面的阐述(简要归纳为;同时登记;方向相同;金额相等)。《国营工业企业会计制度》在总则中也写道:“在采用借贷记帐法时,总帐科目与其所属各明细科目的记帐方向(借方或贷方)是一致的。”在全国首届会计大赛标准答案中,却提出:“在借贷记帐法下,虽然总帐与所属各明细帐的记帐方向在大多数情况下是一致的,但有例外情况。例如………。”(注1)笔者认为这种标准答案会给人们带来混乱。现在先看看标准答案所举的例子是怎样的方向不一致。(1)标准答案首先举出的例子是:固定资产在企业内部各车间、各部门的转移和年终利润科目下有关明细科目相互转帐时,只记有关明细帐,可以不记总帐。我认为这个例子只能说明由于“可以不记总帐”,而不是总帐和明细帐的记帐方向不一致。上海市 The first question in the first competition exam of the first national accounting contest was about the relationship between the general ledger and the subsidiary ledger under the debit and credit method. For this issue, many accounting books have correctly and comprehensively described the main points of the parallel registration method (briefly summarized as: simultaneous registration; same direction; equal amount). In its general rule, the state-owned industrial enterprise accounting system also states: “When using debit and credit accounting, the general ledger accounts are consistent with the accounting direction (debit or credit) of each of the subjects to which they belong.” In the country’s first accounting competition In the standard answer, however, it was proposed: “Under the debit and credit accounting method, although the accounting direction of the general ledger and the subordinate subsidiary accounts are the same in most cases, there are exceptions, such as ..........” (Note 1 ) I think this standard answer will give people chaos. Now take a look at the standard answer is an example of what kind of direction is inconsistent. (1) The first example of the standard answer is: When fixed assets are transferred to each other in the detail subjects under the transfer of various workshops and departments within the enterprise and the year-end profits, only the detailed accounts can be recorded, and the general ledger can be omitted. I think this example only shows that due to the “can not remember the general ledger”, not the general ledger and ledger accounting direction of inconsistency. Shanghai