【摘要】 本文讨论了在收付记帐法下，会计分录与Ｔ形图的优缺点，进而利用Ｐｅｔｒｉ网的记号提出一种会计分录图，利用这图讨论了建行结算业务核算方法。更多还原

【Abstract】 This paper discussed the strongpoints and weakpoints of accounting entery and T-graph in the receive and issue recording. Further, a graph of accounting entery is suggested by using the sign of Petri Nets. The business accouting method for accouneing services in the Construction Bank is discussed with the help of graphs.更多还原