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Anyone who has contact with the society in corporate accounting knows the idiom "where there is borrowing, there must be a loan, and a loan must be equal". So what is the bookkeeping method for borrowing? What is the cultural meaning of the bookkeeping symbol under the loan bookkeeping method? The editor summarizes the following research contents for your reference:Debit and credit bookkeeping is a double-entry bookkeeping method.
It is based on "borrowing", taking "borrowing" as the accounting symbol, taking "assets = liabilities + owner's equity" accounting equation as the theoretical basis, and "borrowing must be equal" as a scientific dual accounting method.The debit and credit bookkeeping method uses "debit" and "credit" as bookkeeping symbols, not "pure" and "abstract" bookkeeping symbols, but scientific bookkeeping symbols with profound economic connotations. In the literal sense, "borrowing" and "borrowing" are indeed the products of history, and their original meaning is related to debt and debt. With the development of the commodity economy, the loan accounting method has been widely used.
The object of accounting is no longer limited to the relationship between creditor's rights and debts, but is extended to record the increase and decrease of property and materials, and calculate the operating profit and loss. The words "borrowing" and "borrowing" originally project accounting system software between creditor's rights and debts, and could not summarize the entire content of economic activities. The content it expresses should include the background of changes in capital movements in all economic activities. These changes gradually lost their original literal meanings, and further sublimated on the basis of their original meanings, gaining new economic meanings:Represents two fixed positions in one account.In all accounts, two parts should be set up to record the increase or decrease of a specific economic item (context), the left side of the account is called debit, and the right side of the account is called credit.
It has certain precise and profound economic and cultural meanings in China.The word "loan" means the starting point (starting point) of "capital flow", which means that the accounting subject has funds (specific material monetary performance of property) "Dragon" (source of funds): the word "borrow" refers to the capital flow " A stagnation" (i.e. a short-term stay, because of theoretical capital flows), means that the accounting entity has a "pulse" of funds (the purpose, whereabouts or form of the funds). This is determined by the inherent nature of the movement of money. Since accounting wants to fully reflect and reveal the capital flow of accounting subjects, the basic requirements of capital flow must be reflected in accounting methods.Accounting rules are scientific rules for recording and registering various economic operations. Therefore, the bookkeeping rule of the debit and credit bookkeeping method is naturally "there must be a loan, and the loan must be equal".
