按会计报表项目顺序设置帐户刍议

• 作 者: 谢昌曾
• 机 构: 广东农垦管理干部学院
• 出 处: 中国农业会计
• 发表日期: 1992年08期
• 关键词: 二级科目 会计科目表 总分类帐 资金平衡表 专用借款 应付款 来源方 发生额 利润分配 利润总额

会计核算都设置总分类帐户和明细分类帐户,根据帐户余额或有关记录编制会计报表。现在多数会汁部门都是按照会计科目表的资金占用科目和资金来源科目的排列顺序,设置总帐帐户;按照科目使用说明规定的二级科目名称和实际需要,设置明细帐户。这样在编制会计报表时,必须先后翻页查找。如折旧在资金平衡表中列为占用方的减项,而帐户则设在来源方;又如

Accounting set up general ledger accounts and detailed ledger accounts, accounting records based on account balances or preparation of financial statements. Currently, most juice departments set up general ledger accounts according to the order in which the accounts in the chart of accounts occupy funds and the sources of funds. The account details are set according to the name and actual needs of the second-level subjects specified in the account instruction. This preparation of accounting statements, you must have to turn pages to find. Depreciation is classified as a deduction from the occupier in the balance sheet and the account is based on the source;