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会计档案是反映各单位经济活动的原始记录和证据,包括会计凭证、会计帐簿、会计报表和其他会计专业材料。认真做好会计档案收集、整理、保管工作,是每个会计部门的重要任务,也是每个会计人员的重要职责。加强会计档案管理工作,应设立专室存放有关会计材料。凡是本单位在经济活动中形成的各种会计凭证、单据(包括原始凭证和记帐凭证)、帐
Accounting records reflect the original records and evidence of the economic activities of each unit, including accounting vouchers, accounting books, accounting statements and other accounting professional materials. Conscientiously do a good job accounting file collection, sorting, custody, is an important task of each accounting department, but also an accountant’s important responsibility. Strengthen the accounting records management, should set up a special room to store accounting materials. All the units in the economic activities of the formation of a variety of accounting documents, documents (including the original documents and vouchers), accounting