“增减记帐法”(以下简称增减法)是一种用“增”、“减”两个字作为记帐符号,直接了当地反映经济事项数量变化的一种复式记帐方法。它与“借贷记帐法”相比(以下简称借贷法),前者概念明确具体,比较通俗,初学者容易入门。这是我们在对借贷法的改进中最大的突破。但经过这些年的实践, The “increase and decrease accounting method” (hereinafter referred to as the “increase and decrease”) is a kind of double entry accounting method that directly reflects the changes in the number of economic matters by using the words “increased” and “reduced” as the accounting symbols. It is compared with the “debit and credit bookkeeping method” (hereinafter referred to as lending law), the former concept of specific, more popular, beginners easy to get started. This is the biggest breakthrough we have made in improving lending law. But after all these years of practice,