《会计原理》的帐户分类中;调整帐户与被调整帐户是学生普遍认为的难点,特别是调整中出现的“备抵”帐户和“附加”帐户,更是教师感到不好讲,学生感到不好学。教师每讲到这里总感有些举例贫乏,或者只有照本宣读。其实,调整帐户一节,是极有趣味的一节,其奥妙就在于让学生弄懂设置调整帐户的必要性和作用,弄懂帐户登记的内容,帐户之间的从属关系和登帐方向的对应关系等……一个需要调整的帐户,例如A帐,它的调整记录却不是登在A帐本身,而是另设一B帐。专门登记调整A帐的记录。于是从调整的行为上看:A帐是被动的。称为被调整帐户,被调整户的帐面余额始终保持着原始数额,B帐则是主动的,称为调整帐户,调整帐户 Accounting principles “account classification; adjust the account and the adjusted account is generally considered by students difficult, especially in the adjustment of the” allowance “account and” additional "account, it is the teacher feel bad, the students feel that Studious There is some imprecation in the teacher’s total feeling when it comes to speaking here, or it can only be read out. In fact, adjusting the account section is a very interesting section, the secret is that students understand the need to set the adjustment account and the role of understanding the contents of the account registration, the relationship between the accounts and the direction of the debit Correspondence, etc. ... An account needs to be adjusted, such as A account, but its adjustment record is not in the A account itself, but another set of B accounts. A special register to adjust the A record. So from the adjusted behavior point of view: A account is passive. Known as the adjusted account, the book balance of the adjusted households always maintain the original amount, B account is active, called the adjustment account, adjust the account