在会计原理教材中,对会计核算的专门方法从其全称上尽管提法不一,但基本上都具备设置帐户,复式记帐,填制和审核凭证,登记帐簿,成本计算,财产清查,编制会计报表七个方面。会计核算方法的本质,是采用会计这一科学手段,达到核算和监督会计对象,完成会计任务的目的。这就要求会计核算方法体系,必须反映科学完整性,客观规律性,连续系统性和相对统一性的特征。因此,笔者认为上述七种方法,应归纳为:“统一货币量度,设置会计科目,采用复式 In the accounting principles of teaching materials, accounting methods of accounting from its full name despite different formulations, but basically have set up accounts, double billing, filling and reviewing documents, registering books, costing, property inventory, Preparation of seven aspects of the accounting statements. The essence of the accounting method is to adopt the scientific method of accounting to achieve the purpose of accounting and supervision of accounting objects and completing accounting tasks. This requires that the accounting method system must reflect the characteristics of scientific integrity, objective regularity, continuous systematicness and relative unity. Therefore, I believe that the above seven methods should be summarized as: "a unified monetary measurement, set up accounts, using complex