以前我厂采用传统的帐簿格式登记往来帐,本本多,帐户繁,记帐时容易串户。原来用增减记帐法设置的往来帐有“应收销货款”、“应付购货款”、“其它应收款’、“其它应付款”,共754户,由于经济业务变化,在这四本帐内常有重复设户的现象。查帐、对帐十分困难。 1985年,我厂采用借贷记帐法,将往来帐改为 In the past, I used the traditional bookkeeping format to register current accounts, books and more, complicated accounts, easy to book accounts. The original accounts set up with the increase and decrease accounts with “receivables and receivables”, “accounts payable”, “other receivables” and “other payables”, a total of 754 households, due to changes in economic operations in the four This account often repeat the phenomenon of setting up accounts.Accounting, reconciliation is very difficult.In 1985, I plant using debit and credit method, the current account to