论文部分内容阅读
《财会通讯》1986年第8期“采用卡片式往来帐查帐简便’一文所介绍的方法能避免重复设户,并起到查找迅速、记载方便的作用。但感到每月末结算汇总或临时急需某月合计数时,再搬出卡片箱去翻找,能否做到准确及时。为此,我建议在设置明细卡片的基础上,再设计一种往来汇总卡片,将当月各户的借贷发生额,月末一次汇总登载。这样,既可为财务报表提供准确资料,又能随时查阅各月余额,上级查帐时,也较方便
The method described in the section entitled “The simple method of checking accounts by card-type current account” in the “Newsletter No. 8, 1986” can avoid duplication of setting-up and helps to find a quick and convenient record. However, at the end of each month, A total of a month, and then move out of the box to look for, can be accurate and timely.To this end, I propose to set the details of the card based on the design of a summary card, the current month the amount of borrowing , At the end of a summary of published.Thus, not only for the financial statements to provide accurate information, but also check the balance at any time, superior audit, it is more convenient