【摘要】 本文讨论了常用的两种会计记帐方法（借贷法和增减法）的关系，给出了统一的数学表示，在此基础上证明平衡关系与一组公式的等价性。而这组公式正是借贷法和增减法记帐规则的依据，最后给出了建设银行计算机记帐模型。更多还原

【Abstract】 The paper discusses relations between the debit-credit bookkeeping and increase-decrease bookkeeping. The unified mathematical representation is gi- ven. Further, the author derived the balance relation equivalent to a group of formula, which is a basis of the debit-credit bookkeeping and the increase- decrease bookkeeping. Finally, the computer accounting model of the Cons- truction Bank is given.更多还原