【摘要】 会计账户是根据会计科目开设的,而会计科目则是按照经济内容对各会计要素的具体内容进行分类核算的项目,当会计要素的边界确定以后,用来核算会计要素具体内容的会计账户的边界也就随之确定下来了,不应出现兼具两个会计要素性质的双重性质账户,会计要素的一重性决定了会计账户的一重性。本文循着这一基本的逻辑思路,深入分析了"双重性质账户"在设置、运用、理解中的错误及双重性质账户的使用给理论学习与实务操作所带来的不便,并提出了相应的改进办法。更多还原

【Abstract】 According to the accounting accounting account is opened,and the account is the specific content of the classification of accounting accounting elements of the economy in accordance with the content of the project. When the accounting elements accounting elements to determine the boundary. The specific content of the account boundary is determined down. There should not be a dual nature of account both of the two accounting elements in nature. One of the accounting elements determines a major account. This paper follows this basic logic thinking,in-depth analysis of the " dual nature account" in the setting and use,understanding of the errors and the dual nature of account brought by theory and practice to study the inconvenience,and put forward relevant improvement methods.更多还原