會(huì)計(jì)分錄口訣講解會(huì)計(jì)分錄是指將每一項(xiàng)經(jīng)濟(jì)業(yè)務(wù)交易按照借貸規(guī)則進(jìn)行明細(xì)記錄的過(guò)程。會(huì)計(jì)分錄由借方和貸方組成，借貸雙方必須平衡，即借貸金額相等。為了幫助記