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在帐簿记录中,如何结计“过次页”的发生额?笔者认为应根据不同情况采用不同的方法: 1.对需要结计本月发生额的帐户,结计“过次页”的合计数应为本月初至本页末止的发生额合计数。这样做便于根据“过次页”的合计数,随时了解月初至当日的发生额;也便于月末结帐时加计“本月合计”数。 2.对不需要结计本月发生额的帐户,结计“过次页”的合计数,应是自年初起到本页末止的累计数。这样做便于根据“过次页”的合计数,随时了解自年初到当前的累计发生额,也便于
In the bookkeeping record, how to count the amount of “overdue pages”? I believe that should be based on different situations using different methods: 1. For the accounts need to account for the amount of this month, count “over” The aggregate amount should be the sum of the occurrences from the beginning of this month to the end of this page. This will make it easy to keep track of the amount from the beginning of the month to the current day, based on the total number of “over pages”, and add the “total for the month” to the monthly checkout. 2. For accounts that do not need to account for the current month’s balance, the total number of “overdue pages” should be the cumulative from the beginning of the year to the end of this page. This will make it easy to keep track of the cumulative amount from the beginning of the year to the current according to the total number of “pages over”