《浅谈混合帐户及其帐务处理》读后感张志敏《交通财会》１９９４年第５期刊载了彭玉书《浅谈混合帐户及其帐务处理》一文。作者提出的“中西合壁帐户分类法”．引进了西方会计界历来重视的实帐户与虚帐户的概念，很受启发。在西方，实帐户是指资产、负债与资本帐户，所以... “On the hybrid account and its accounting treatment,” a sense of read Zhang Zhimin “Traffic Accounting” 1994 fifth published Peng Yushu “on hybrid accounts and their accounts,” a text. The author put forward the “Chinese and Western Union account classification.” The introduction of the concept of real accounts and virtual accounts, which Western accounting circles have traditionally emphasized, is very much inspired. In the West, real accounts are assets, liabilities, and capital accounts, so ...