会计核算方法可逆原理可概括为:若将会计凭证→会计帐簿→会计报表的过程定义为会计核算方法的正向过程,则将会计报表→会计帐簿→会计凭证的过程定义为会计核算方法的逆向过程,而逆过程是否成立,则取决于会计报表中的数据是否能够还原到会计帐簿中,会计帐簿中的数据能够还原到会计凭证中。 The reversible principle of accounting method can be summarized as follows: If the process of accounting document → accounting book → accounting statement is defined as the forward process of accounting method, the process of accounting statement → accounting book → accounting document is defined as accounting method The reverse process, and the inverse process is established, it depends on whether the data in the financial statements can be restored to the accounting books, accounting books in the data can be restored to the accounting voucher.