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会计基础工作的内容,通常来说。应包括凭证的填制和审核、会计科目的运用、帐簿的设置、记帐的规则和程序、成本和费用的计算、帐务清理和财产清查,会计报表的编制、会计档案的保管等八个方面。做好会计基础工作必须做到帐帐相符,帐实相符,帐款相符,财务开支与财务制度、财经纪律规定相符。党的十一届三中全会以来,全国商业部门曾先后对会计基础工作进行了整顿,基本上改变了多年来的混乱现象,大部份企业的核算质量有所提高。但是,随着商业管理体制和商品购销形式的改革,各种形式的经营责任制的推行,财会工作量越来越
The basic content of accounting work, usually speaking. This should include the preparation and verification of vouchers, the use of accounts, the setting of books, the rules and procedures for accounting, the calculation of costs and expenses, the clearing of accounts and the inventory of property, the preparation of accounting statements and the keeping of accounting records. Aspects. To do a good job in basic accounting work account must be consistent, the actual accounts, accounts match, financial expenses and the financial system, financial discipline compliance. Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, the national commerce department has successively rectified the basic accounting work, basically changed the chaos over the years and the accounting quality of most enterprises has been raised. However, with the reform of the commercial management system and the form of purchase and sale of commodities, the implementation of various forms of management responsibility system and the increasing workload of accounting and finance