过去,在多种记帐方法并存的情况下,我们讲到会计分录时,都要强调三要素,即:会计科目、记帐符号和数量金额,三者缺一不可。例如,从银行提取现金200元,会计分录写为: 借:现金 200 贷:银行存款 200 实施《企业会计准则》后,所有企业都已统一采用借贷记帐法,如再在会计分录中保留记帐符号就属多余。 In the past, in the case of a combination of various accounting methods, when we talk about accounting entries, we must emphasize three elements, namely: accounting subjects, accounting symbols and the amount of money, all of which are indispensable. For example, the withdrawal of 200 yuan in cash from the bank, the accounting entries written as: By: 200 Loans: Bank Deposit 200 After the implementation of “Accounting Standards for Business Enterprises,” all enterprises have adopted a unified credit accounting method, such as re-entry in the accounting records It is redundant to keep accounting symbols.