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北京部队某部钟对所属队财会人员大多数没有经过专业训练,工作时间短,会计基主础理论知识和实践经验比较贫乏的实际情况,由总会计师臧万贵执笔,编写出《会计核算实务》发给所属财会会作为学习资料,以指导工作的顺利开展.这本《实务》,以总后勤部颁发的《工程建筑部队财务管理试行办法》为依据、参考财政部有关规定,结台工程建筑部队实行有价证券核算的特点,将团级基建单位经常遇到的一百五十二个会计事项,从编制凭证、记帐、结帐、编制财务会计报表,分二十六类以实例演示的方法列出,内容简明扼要,一看就懂,一翻开就会用,受到广大财会
Most of the bell staff of a Beijing military unit did not undergo professional training, short working hours, and lack of theoretical knowledge and practical experience in the basic accounting basis. Zang Wantui, the chief accountant, wrote a book entitled “Accounting Practice” To their own accounting will be used as learning materials to guide the smooth progress of work.This “practice”, issued by the General Logistics Department “Engineering Construction Teams pilot financial management approach” as the basis, with reference to the relevant provisions of the Ministry of Finance, Results of Construction Engineering Units The implementation of the characteristics of securities accounting, the group of infrastructure units often encountered 152 items of accounting matters, from the preparation of vouchers, accounting, checkout, the preparation of financial and accounting statements, 26 cases by way of demonstration Methods listed, the content concise, a look to understand, will be used to open, by the majority of accounting