随着经济的发展，会计对象由简单到复杂，其内容不断扩展，借贷的含义也经过了几次变化：由直观到抽象，由浅显到深刻。本文试对此作一些探索。一、借贷符号具有经济意义１．记账符号的本质：由数学意义到经济意义。在借贷记账法之前，人们曾广泛使用过“入出”、“收付”等记 With economic development, accounting objects from simple to complex, its content continues to expand, the meaning of borrowing has also undergone several changes: from intuitive to abstract, from shallow to deep. This article tries to make some exploration. First, the borrowing symbol has economic significance 1. The nature of accounting symbols: from mathematical meaning to economic significance. Before the debit and credit accounting method, people had widely used “admission”, “payment” and other notes