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只有认识会计档案特点,才能从实际出发实事求是的做好会计档案工作。会计档案的特点主要一、专业性强。会计档案是会计核算活动中所形成的专业材料,是会计核算活动的真实记录。这些会计核算材料(会计凭证、会计帐簿、会计报表)之间有其严密性和科学性,单为帐、帐为表的依据,表为帐、帐为单的概括,单帐表三者联为一体,互相有其严密的制约关系,一环扣一环,缺
Only by understanding the characteristics of accounting files can we proceed from the reality and do a good job in seeking truth from facts in the work of accounting files. The main characteristics of accounting records First, professional and strong. Accounting files are accounting documents formed by professional activities, is a true accounting of accounting records. These accounting materials (accounting documents, accounting books, accounting statements) between the tight and scientific, single for the account, the basis for the table, the table for the account, account for a single summary, United as one, with each other its strict restraining relations, a ring deduction, lack of