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东风汽车公司载重车公司已组织人力对汽车应收帐款依债务方为单位,依会计档案资料为依据,按截至某一时日为时间段,建立专项会计档案,我们的认识和体会如下。一、专项会计档案的性质及作用(1)专项会计档案属于一般会计档案的分支,是以一般会计档案资料为依据,以债务方为单位.以截至某一时日的应收帐款余额为时间段,将历年的赊销交易往来业务相关的会计帐、证资料加以收集、复印、装袋,构成专项会计档案的主体资料。(2)应根据不同需用,按资料内容分两步建立。一种以帐务资料为主的基本档案。双方按历年所发生的业务记录对帐,如
Dongfeng Motor Company Truck Co., Ltd. has organized manpower to set up a special accounting file for accounts receivable of automobiles according to the debtor’s unit and on the basis of the accounting files and data, and our understanding and experience are as follows. First, the nature and role of special accounting files (1) Special accounting files belonging to the general accounting file branches, is based on the general accounting files, based on the debtor as a unit as of a certain balance of accounts receivable for the time Paragraph, the calendar year credit transaction transactions related to the accounting books and documents to collect, copy, bagging, constitute the main accounting information of the file. (2) Should be based on different needs, according to the contents of the information in two steps to establish. A basic file to account information. Reconciliation of business records by both parties over the years, eg