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中央广播电视大学《会计学基础》出版后,为了弄清这本书中论述的三个会计方程式的经济内容和等量关系,我于1984年在《财会通讯》第8期发表了《试论三个会计方程式的内在联系》.最近有的同志对书中三个会计方程式的数学推导提出了质疑,对此,再谈点个人看法,与大家商榷. 他们认为:(1)方程式一、三不能作为等量进行数学变换;(2)方程式三不是分析经济业务和建立复式记帐的理论依据.这种结论是建立在这样两个前提的基础上:(1)同一概念(例如资金占用),在方程式一、三和经济业务分析中都分别表示不同的经济内容;(2)由于在实际分析经济业务时,离开了方程式三所指的经济内容.但是,这种结论的前提(问题),我认为在(3)中并不存在,而是忽略了该(3)第50页很明确指出的两点:“企业在一定时日的资金占用总额必然等于资金来源总额,其会
After publishing the “Basic Accounting” of the Central Radio and TV University, in order to clarify the economic content and the equal relationship between the three accounting equations discussed in this book, I published in 1984 in the 8th issue of the “Accounting Newsletter”. The intrinsic link of the three accounting equations. Some recent comrades questioned the mathematical derivation of the three accounting equations in the book. In this regard, talk about personal opinions and discuss with others. They think: (1) Equations 1 and 3 Mathematical transformation cannot be performed as an equal amount; (2) Equation 3 is not a theoretical basis for analyzing economic business and establishing double-entry accounting. This conclusion is based on two preconditions: (1) The same concept (such as capital occupation) In the analysis of equations I and III and economic business analysis, they respectively represent different economic contents; (2) Due to the actual analysis of economic business, the economic content referred to in equation III is left. However, the premise (problem) of such conclusions I do not think that in (3) does exist, but ignore the two points that are clearly stated on page 50 of the (3): “The total amount of funds used by a company on a given day must be equal to the total amount of funds, and it will