会计学界对复式记帐原理的解释有两种:把复式记帐原理与资金运动的起点、终点联系起来的称为资金运动说;从数学等式出发来解释复式记帐原理的,叫资金平衡论。一资金随着生产经营活动周而复始地不断运动,这种运动联系起来看好比一道循环线。在川流不息的资金运动过程中可以分为许多段,各段交接的地方是交接点。资金从一个交接点运动到另一端的一个或几个交接点就是一次资金运动。这时,两端的交接点起的作用不同,前者是起点,后者是终点。每次资金运动是从起点到终点,起点的资金必然减 There are two explanations of the principle of double-entry bookkeeping in the accounting circle: the principle of combining the double-entry bookkeeping principle with the starting point and end point of the fund movement is called the fund movement theory; the principle of double-entry bookkeeping is explained from the mathematical equation and called the balance of funds. s. As soon as the capital continues to move with the production and business activities, this movement is linked to a cyclical line. It can be divided into many segments during the endless flow of funds. The place where each segment is handed over is the handover point. The movement of funds from one handover point to one or more handover points on the other side is a fund movement. At this time, the interaction points at the two ends play different roles. The former is the starting point and the latter is the ending point. Each time the capital movement is from the starting point to the end point, the capital at the starting point must be reduced.