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在实际工作中,登记帐簿或进行一些必要的汇总时,都需要了解和记录总帐科目以下的子细目。采用借贷记帐法及增减记帐法记帐,从记帐凭证上,就可以作好登记或一些必要的汇总。但是,收付记帐法的记帐凭证上没有子细目一栏,(如表一)常常需要翻阅原始单据来弄清子细目。而一笔经济业务如果使用两个或两个以上科目,要把子细目用上,就不可能了。为此,我参考借贷、增减两种记帐法的记帐凭证,拟制一种新的格式(如表2)供研究参考。
In practice, registering books or making some necessary summaries requires understanding and documenting the following subcomponents of the G / L account. Using debit and credit accounting method and accounting method of accounting changes, accounting vouchers, you can make a registration or some necessary summary. However, there is no sub-heading on the voucher of the receipt and payment method, as shown in Table I. Often it is necessary to read through the original documents to clarify the sub-headings. If an economic business uses two or more subjects, it is impossible to use the sub-topics. To this end, I refer to borrowing, adding or subtracting two accounting vouchers, to prepare a new format (Table 2) for research reference.