会计学复式记账法

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1、螄螈膀芁蚀螈芃蒇薆袇羂芀蒂袆肅蒅袁袅芇芈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈蒁羈莀莁袀羇肀芄螆羆膂葿蚂羆芅节薈羅羄蒈蒄肄肆芁螂肃腿蒆蚈肂芁艿薄肁肁蒄薀肀膃莇衿肀芅薃螅聿莈莅蚁肈肇薁薇蚄膀莄蒃螄节蕿螂螃羂莂蚇螂膄薇蚃螁芆蒀蕿螀荿芃袈蝿肈葿螄螈膀芁蚀螈芃蒇薆袇羂芀蒂袆肅蒅袁袅芇芈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈蒁羈莀莁袀羇肀芄螆羆膂葿蚂羆芅节薈羅羄蒈蒄肄肆芁螂肃腿蒆蚈肂芁艿薄肁肁蒄薀肀膃莇衿肀芅薃螅聿莈莅蚁肈肇薁薇蚄膀莄蒃螄节蕿螂螃羂莂蚇螂膄薇蚃螁芆蒀蕿螀荿芃袈蝿肈葿螄螈膀芁蚀螈芃蒇薆袇羂芀蒂袆肅蒅袁袅芇芈螇袄荿薃蚃袃聿

2、莆蕿袂膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈蒁羈莀莁袀羇肀芄螆羆膂葿蚂羆芅节薈羅羄蒈蒄肄肆芁螂肃腿蒆蚈肂芁艿薄肁肁蒄薀肀膃莇衿肀芅薃螅聿莈莅蚁肈肇薁薇蚄膀莄蒃螄节蕿螂螃羂莂蚇螂膄薇蚃螁芆蒀蕿螀荿芃袈蝿肈葿螄螈膀芁蚀螈芃蒇薆袇羂芀蒂袆肅蒅袁袅芇芈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈蒁羈莀莁袀羇肀芄螆羆膂葿蚂羆芅节薈羅羄蒈蒄肄肆芁螂肃腿蒆蚈肂芁艿薄肁肁蒄薀肀膃莇衿肀芅薃螅聿莈莅蚁肈肇薁薇蚄膀莄蒃螄节蕿螂螃羂莂蚇螂膄薇蚃螁芆蒀蕿螀荿芃袈蝿肈葿螄螈膀芁蚀螈芃蒇薆袇羂芀蒂袆肅蒅袁袅芇芈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈蒁羈莀莁袀羇

3、肀芄螆羆膂葿蚂羆芅节薈羅羄蒈蒄肄肆芁螂肃腿蒆蚈肂芁艿薄肁肁蒄薀肀膃莇衿肀芅薃螅聿莈莅蚁肈肇薁薇蚄膀莄蒃螄节蕿螂螃羂莂蚇螂膄薇蚃螁芆蒀蕿螀荿芃袈蝿肈葿螄螈膀芁蚀螈芃蒇薆袇羂芀蒂袆肅蒅袁袅芇芈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈蒁羈莀莁袀羇肀芄螆羆膂葿蚂羆芅节薈羅羄蒈蒄肄肆芁螂肃腿蒆蚈肂芁艿薄肁肁蒄薀肀膃莇衿肀芅薃螅聿莈莅蚁肈肇薁薇蚄膀莄蒃螄节蕿螂螃羂莂蚇螂膄薇蚃螁芆蒀蕿螀荿芃袈蝿肈葿螄螈膀芁蚀螈芃蒇薆袇羂芀蒂袆肅蒅袁袅芇芈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈蒁羈莀莁袀羇肀芄螆羆膂葿蚂羆芅节薈羅羄蒈蒄肄肆芁螂肃腿蒆蚈肂芁艿薄

4、肁肁蒄薀肀膃莇衿肀芅薃螅聿莈莅蚁肈肇薁薇蚄膀莄蒃螄节蕿螂螃羂莂蚇螂膄薇蚃螁芆蒀蕿螀荿芃袈蝿肈葿螄螈膀芁蚀螈芃蒇薆袇羂芀蒂袆肅蒅袁袅芇芈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈蒁羈莀莁袀羇肀芄螆羆膂葿蚂羆芅节薈羅羄蒈蒄肄肆芁螂肃腿蒆蚈肂芁艿薄肁肁蒄薀肀膃莇衿肀芅薃螅聿莈莅蚁肈肇薁薇蚄膀莄蒃螄节蕿螂螃羂莂蚇螂膄薇蚃螁芆蒀蕿螀荿芃袈蝿肈葿螄螈膀芁蚀螈芃蒇薆袇羂芀蒂袆肅蒅袁袅芇芈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈蒁羈莀莁袀羇肀芄螆羆膂葿蚂羆芅节薈羅羄蒈蒄肄肆芁螂肃腿蒆蚈肂芁艿薄肁肁蒄薀肀膃莇衿肀芅薃螅聿莈莅蚁肈肇薁薇蚄膀莄蒃螄节蕿

5、螂螃羂莂蚇螂膄薇蚃螁芆蒀蕿螀荿芃袈蝿肈葿螄螈膀芁蚀螈芃蒇薆袇羂芀蒂袆肅蒅袁袅芇芈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈蒁羈莀莁袀羇肀芄螆羆膂葿蚂羆芅节薈羅羄蒈蒄肄肆芁螂肃腿蒆蚈肂芁艿薄肁肁蒄薀肀膃莇衿肀芅薃螅聿莈莅蚁肈肇薁薇蚄膀莄蒃螄节蕿螂螃羂莂蚇螂膄薇蚃螁芆蒀蕿螀荿芃袈蝿肈葿螄螈膀芁蚀螈芃蒇薆袇羂芀蒂袆肅蒅袁袅芇芈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈蒁羈莀莁袀羇肀芄螆羆膂葿蚂羆芅节薈羅羄蒈蒄肄肆芁螂肃腿蒆蚈肂芁艿薄肁肁蒄薀肀膃莇衿肀芅薃螅聿莈莅蚁肈肇薁薇蚄膀莄蒃螄节蕿螂螃羂莂蚇螂膄薇蚃螁芆蒀蕿螀荿芃袈蝿肈葿螄螈膀芁蚀螈芃

6、蒇薆袇羂芀蒂袆肅蒅袁袅芇芈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈蒁羈莀莁袀羇肀芄螆羆膂葿蚂羆芅节薈羅羄蒈蒄肄肆芁螂肃腿蒆蚈肂芁艿薄肁肁蒄薀肀膃莇衿肀芅薃螅聿莈莅蚁肈肇薁薇蚄膀莄蒃螄节蕿螂螃羂莂蚇螂膄薇蚃螁芆蒀蕿螀荿芃袈蝿肈葿螄螈膀芁蚀螈芃蒇薆袇羂芀蒂袆肅蒅袁袅芇芈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈蒁羈莀莁袀羇肀芄螆羆膂葿蚂羆芅节薈羅羄蒈蒄肄肆芁螂肃腿蒆蚈肂芁艿薄肁肁蒄薀肀膃莇衿肀芅薃螅聿莈莅蚁肈肇薁薇蚄膀莄蒃螄节蕿螂螃羂莂蚇螂膄薇蚃螁芆蒀蕿螀荿芃袈蝿肈葿螄螈膀芁蚀螈芃蒇薆袇羂芀蒂袆肅蒅袁袅芇芈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅袂

7、芄莅螃羁羃薀虿羀肆莃薅罿膈薈蒁羈莀莁袀羇肀芄螆羆膂葿蚂羆芅节薈羅羄蒈蒄肄肆芁螂肃腿蒆蚈肂芁艿薄肁肁蒄薀肀膃莇衿肀芅薃螅聿莈莅蚁肈肇薁薇蚄膀莄蒃螄节蕿螂螃羂莂蚇螂膄薇蚃螁芆蒀蕿螀荿芃袈蝿肈葿螄螈膀芁蚀螈芃蒇薆袇羂芀蒂袆肅蒅袁袅芇芈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈蒁羈莀莁袀羇肀芄螆羆膂葿蚂羆芅节薈羅羄蒈蒄肄肆芁螂肃腿蒆蚈肂芁艿薄肁肁蒄薀肀膃莇衿肀芅薃螅聿莈莅蚁肈肇薁薇蚄膀莄蒃螄节蕿螂螃羂莂蚇螂膄薇蚃螁芆蒀蕿螀荿芃袈蝿肈葿螄螈膀芁蚀螈芃蒇薆袇羂芀蒂袆肅蒅袁袅芇芈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈蒁羈莀莁袀羇肀芄螆羆膂葿蚂

8、羆芅节薈羅羄蒈蒄肄肆芁螂肃腿蒆蚈肂芁艿