增减记帐法,简明通俗,易学易懂.它是按照会计科目的性质,决定其增减变化的关系,即:同类科目有增有减,两类科目同增同减,形象地反映了资金运动的客观规律.这是借贷记帐法所不及的. 增减记帐法是以增减作为记帐符号,资金占用和资金来源增加,记增方;资金占用和资金来源减少,记减方.现在通行的记帐凭证的结构大都是:资金占用增加和减少为一方(左方),资金来源增加和减少为一方(右方),会计分录左右两方增减交错,来龙去脉,混淆不清.不如借贷记帐法的一借一贷,一贷多借或一借多贷, Increase or decrease accounting method, simple and easy, easy to understand.It is in accordance with the nature of the accounting subjects, to determine the relationship between changes in the increase or decrease, namely: similar subjects have increased or decreased, with two types of subjects with the increase and decrease, vividly reflect The objective law of capital movement.This is the debit and credit accounting method .Increase accounting method is to increase and decrease as a sign of accounting, capital occupation and funding sources increase, increase party; capital occupation and funding sources reduce, write down The accounting vouchers currently in circulation are mostly structured as follows: the increase and decrease of funds occupation is on the one side (left side), the increase and decrease of capital sources on the one side (right side), the increase and decrease of both sides of accounting entries, the ins and outs, the obfuscation Not as good as a debit and credit borrowing method, a loan borrowed or borrowed more than one loan,