论文部分内容阅读
最近,我读了几本会计原理和会计基础知识一类的书籍,发现对记帐程序和记帐方法的表述值得商榷.中国财政经济出版社1981年6月出版的《会计原理》第179页和辽宁人民出版社1982年2月出版的《财务会计手册》第96页都是这样表述的:“记帐程序和记帐方法是指凭证的整理、传递、帐簿的登记和根据帐簿编制会计报表的程序和方法.”我认为所谓记帐程序是指凭证的整理、传递和登记各种帐簿的过程.所谓记帐方法,简言之,就是在记帐过程中采用的具体技术方法.所谓会计报表,是在日常记帐、算帐的基础上,将有关核算资料加以归类、整理,用统一的货币计量单位总括地反映企业、事业、机关等单位在一定时期内的经济活动和
I recently read a few books on accounting principles and accounting basics and found that the statements on accounting procedures and accounting methods are debatable. “China Accounting Economics”, Proceedings of the Accounting Economy, June 1981, p. 179 And Liaoning People’s Publishing House in February 1982 published “Financial Accounting Handbook” 96 are so expressed: “Accounting procedures and accounting methods refer to the consolidation of documents, transfer, registration of books and books based on books The preparation of accounting statements of the procedures and methods. ”I think the so-called billing procedures refer to the process of collation, transfer and registration of various books. The so-called accounting method, in short, is the specific process used in the accounting Technical methods: The so-called accounting statements, on a daily basis, accounting basis, based on the accounting information to be classified, collated, with a unified monetary unit of measurement to reflect the enterprise, business, institutions and other units within a certain period of time Economic activity and