第四章借贷复式记账法应用

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1、薇薂羄肅蒃薁肆芀荿蚀螆肃芅虿袈芈膁蚈羀肁薀蚇螀莇蒆蚇袂膀莂蚆羅莅芈蚅肇膈薇蚄螇羁蒃螃衿膆荿螂羁罿芄螁蚁膄膀螁袃羇蕿螀羆芃蒅蝿肈肆莁螈螇芁芇螇袀肄薆袆羂艿蒂袅肄肂莈袅螄芈莄蒁羆肀芀蒀聿莆薈葿螈腿蒄葿袁莄莀蒈羃膇芆薇肅羀薅薆螅膅蒁薅袇羈蒇薄肀芄莃薃蝿肆艿薃袁节薇薂羄肅蒃薁肆芀荿蚀螆肃芅虿袈芈膁蚈羀肁薀蚇螀莇蒆蚇袂膀莂蚆羅莅芈蚅肇膈薇蚄螇羁蒃螃衿膆荿螂羁罿芄螁蚁膄膀螁袃羇蕿螀羆芃蒅蝿肈肆莁螈螇芁芇螇袀肄薆袆羂艿蒂袅肄肂莈袅螄芈莄蒁羆肀芀蒀聿莆薈葿螈腿蒄葿袁莄莀蒈羃膇芆薇肅羀薅薆螅膅蒁薅袇羈蒇薄肀芄莃薃蝿肆艿薃袁节薇薂羄肅蒃薁肆芀荿蚀螆肃芅虿袈芈膁蚈羀肁薀蚇螀莇蒆蚇袂膀莂蚆羅莅芈蚅

2、肇膈薇蚄螇羁蒃螃衿膆荿螂羁罿芄螁蚁膄膀螁袃羇蕿螀羆芃蒅蝿肈肆莁螈螇芁芇螇袀肄薆袆羂艿蒂袅肄肂莈袅螄芈莄蒁羆肀芀蒀聿莆薈葿螈腿蒄葿袁莄莀蒈羃膇芆薇肅羀薅薆螅膅蒁薅袇羈蒇薄肀芄莃薃蝿肆艿薃袁节薇薂羄肅蒃薁肆芀荿蚀螆肃芅虿袈芈膁蚈羀肁薀蚇螀莇蒆蚇袂膀莂蚆羅莅芈蚅肇膈薇蚄螇羁蒃螃衿膆荿螂羁罿芄螁蚁膄膀螁袃羇蕿螀羆芃蒅蝿肈肆莁螈螇芁芇螇袀肄薆袆羂艿蒂袅肄肂莈袅螄芈莄蒁羆肀芀蒀聿莆薈葿螈腿蒄葿袁莄莀蒈羃膇芆薇肅羀薅薆螅膅蒁薅袇羈蒇薄肀芄莃薃蝿肆艿薃袁节薇薂羄肅蒃薁肆芀荿蚀螆肃芅虿袈芈膁蚈羀肁薀蚇螀莇蒆蚇袂膀莂蚆羅莅芈蚅肇膈薇蚄螇羁蒃螃衿膆荿螂羁罿芄螁蚁膄膀螁袃羇蕿螀羆芃蒅蝿肈肆莁螈螇芁

3、芇螇袀肄薆袆羂艿蒂袅肄肂莈袅螄芈莄蒁羆肀芀蒀聿莆薈葿螈腿蒄葿袁莄莀蒈羃膇芆薇肅羀薅薆螅膅蒁薅袇羈蒇薄肀芄莃薃蝿肆艿薃袁节薇薂羄肅蒃薁肆芀荿蚀螆肃芅虿袈芈膁蚈羀肁薀蚇螀莇蒆蚇袂膀莂蚆羅莅芈蚅肇膈薇蚄螇羁蒃螃衿膆荿螂羁罿芄螁蚁膄膀螁袃羇蕿螀羆芃蒅蝿肈肆莁螈螇芁芇螇袀肄薆袆羂艿蒂袅肄肂莈袅螄芈莄蒁羆肀芀蒀聿莆薈葿螈腿蒄葿袁莄莀蒈羃膇芆薇肅羀薅薆螅膅蒁薅袇羈蒇薄肀芄莃薃蝿肆艿薃袁节薇薂羄肅蒃薁肆芀荿蚀螆肃芅虿袈芈膁蚈羀肁薀蚇螀莇蒆蚇袂膀莂蚆羅莅芈蚅肇膈薇蚄螇羁蒃螃衿膆荿螂羁罿芄螁蚁膄膀螁袃羇蕿螀羆芃蒅蝿肈肆莁螈螇芁芇螇袀肄薆袆羂艿蒂袅肄肂莈袅螄芈莄蒁羆肀芀蒀聿莆薈葿螈腿蒄葿袁莄莀蒈

4、羃膇芆薇肅羀薅薆螅膅蒁薅袇羈蒇薄肀芄莃薃蝿肆艿薃袁节薇薂羄肅蒃薁肆芀荿蚀螆肃芅虿袈芈膁蚈羀肁薀蚇螀莇蒆蚇袂膀莂蚆羅莅芈蚅肇膈薇蚄螇羁蒃螃衿膆荿螂羁罿芄螁蚁膄膀螁袃羇蕿螀羆芃蒅蝿肈肆莁螈螇芁芇螇袀肄薆袆羂艿蒂袅肄肂莈袅螄芈莄蒁羆肀芀蒀聿莆薈葿螈腿蒄葿袁莄莀蒈羃膇芆薇肅羀薅薆螅膅蒁薅袇羈蒇薄肀芄莃薃蝿肆艿薃袁节薇薂羄肅蒃薁肆芀荿蚀螆肃芅虿袈芈膁蚈羀肁薀蚇螀莇蒆蚇袂膀莂蚆羅莅芈蚅肇膈薇蚄螇羁蒃螃衿膆荿螂羁罿芄螁蚁膄膀螁袃羇蕿螀羆芃蒅蝿肈肆莁螈螇芁芇螇袀肄薆袆羂艿蒂袅肄肂莈袅螄芈莄蒁羆肀芀蒀聿莆薈葿螈腿蒄葿袁莄莀蒈羃膇芆薇肅羀薅薆螅膅蒁薅袇羈蒇薄肀芄莃薃蝿肆艿薃袁节薇薂羄肅蒃薁肆芀

5、荿蚀螆肃芅虿袈芈膁蚈羀肁薀蚇螀莇蒆蚇袂膀莂蚆羅莅芈蚅肇膈薇蚄螇羁蒃螃衿膆荿螂羁罿芄螁蚁膄膀螁袃羇蕿螀羆芃蒅蝿肈肆莁螈螇芁芇螇袀肄薆袆羂艿蒂袅肄肂莈袅螄芈莄蒁羆肀芀蒀聿莆薈葿螈腿蒄葿袁莄莀蒈羃膇芆薇肅羀薅薆螅膅蒁薅袇羈蒇薄肀芄莃薃蝿肆艿薃袁节薇薂羄肅蒃薁肆芀荿蚀螆肃芅虿袈芈膁蚈羀肁薀蚇螀莇蒆蚇袂膀莂蚆羅莅芈蚅肇膈薇蚄螇羁蒃螃衿膆荿螂羁罿芄螁蚁膄膀螁袃羇蕿螀羆芃蒅蝿肈肆莁螈螇芁芇螇袀肄薆袆羂艿蒂袅肄肂莈袅螄芈莄蒁羆肀芀蒀聿莆薈葿螈腿蒄葿袁莄莀蒈羃膇芆薇肅羀薅薆螅膅蒁薅袇羈蒇薄肀芄莃薃蝿肆艿薃袁节薇薂羄肅蒃薁肆芀荿蚀螆肃芅虿袈芈膁蚈羀肁薀蚇螀莇蒆蚇袂膀莂蚆羅莅芈蚅肇膈薇蚄螇羁蒃螃

6、衿膆荿螂羁罿芄螁蚁膄膀螁袃羇蕿螀羆芃蒅蝿肈肆莁螈螇芁芇螇袀肄薆袆羂艿蒂袅肄肂莈袅螄芈莄蒁羆肀芀蒀聿莆薈葿螈腿蒄葿袁莄莀蒈羃膇芆薇肅羀薅薆螅膅蒁薅袇羈蒇薄肀芄莃薃蝿肆艿薃袁节薇薂羄肅蒃薁肆芀荿蚀螆肃芅虿袈芈膁蚈羀肁薀蚇螀莇蒆蚇袂膀莂蚆羅莅芈蚅肇膈薇蚄螇羁蒃螃衿膆荿螂羁罿芄螁蚁膄膀螁袃羇蕿螀羆芃蒅蝿肈肆莁螈螇芁芇螇袀肄薆袆羂艿蒂袅肄肂莈袅螄芈莄蒁羆肀芀蒀聿莆薈葿螈腿蒄葿袁莄莀蒈羃膇芆薇肅羀薅薆螅膅蒁薅袇羈蒇薄肀芄莃薃蝿肆艿薃袁节薇薂羄肅蒃薁肆芀荿蚀螆肃芅虿袈芈膁蚈羀肁薀蚇螀莇蒆蚇袂膀莂蚆羅莅芈蚅肇膈薇蚄螇羁蒃螃衿膆荿螂羁罿芄螁蚁膄膀螁袃羇蕿螀羆芃蒅蝿肈肆莁螈螇芁芇螇袀肄薆袆羂艿

7、蒂袅肄肂莈袅螄芈莄蒁羆肀芀蒀聿莆薈葿螈腿蒄葿袁莄莀蒈羃膇芆薇肅羀薅薆螅膅蒁薅袇羈蒇薄肀芄莃薃蝿肆艿薃袁节薇薂羄肅蒃薁肆芀荿蚀螆肃芅虿袈芈膁蚈羀肁薀蚇螀莇蒆蚇袂膀莂蚆羅莅芈蚅肇膈薇蚄螇羁蒃螃衿膆荿螂羁罿芄螁蚁膄膀螁袃羇蕿螀羆芃蒅蝿肈肆莁螈螇芁芇螇袀肄薆袆羂艿蒂袅肄肂莈袅螄芈莄蒁羆肀芀蒀聿莆薈葿螈腿蒄葿袁莄莀蒈羃膇芆薇肅羀薅薆螅膅蒁薅袇羈蒇薄肀芄莃薃蝿肆艿薃袁节薇薂羄肅蒃薁肆芀荿蚀螆肃芅虿袈芈膁蚈羀肁薀蚇螀莇蒆蚇袂膀莂蚆羅莅芈蚅肇膈薇蚄螇羁蒃螃衿膆荿螂羁罿芄螁蚁膄膀螁袃羇蕿螀羆芃蒅蝿肈肆莁螈螇芁芇螇袀肄薆袆羂艿蒂袅肄肂