CAJ | 학술논문

通过对会计核算方法间关系的剖析,得出了会计核算方法体系是以设置账户为逻辑起点,以复式记账规则为运行主线,以会计报表为信息平面,由“点”推导出“线”,进而形成“面”,证明了会计核算方法体系存在的“点线面”逻辑关系,推导出会计核算方法体系的科学性。
통과대회계핵산방법간관계적부석,득출료회계핵산방법체계시이설치장호위라집기점,이복식기장규칙위운행주선,이회계보표위신식평면,유“점”추도출“선”,진이형성“면”,증명료회계핵산방법체계존재적“점선면”라집관계,추도출회계핵산방법체계적과학성。
This paper is an analysis of the relationships among accounting methods, and the conclusion drawn from the analysis is that accounting method system takes setting -up -accounts as a logical beginning, double entry rules as the main line, and accounting statements as information plane, and thus the ＂line＂ derives from the ＂points＂, and then produces the ＂plane＂, which proves that accounting method system is logically composed of ＂point, line, plane＂. This further proves that the accounting method system is scientitic, which is of great help to deeply understand and properly use accounting method system.