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我厂是1956年筹建的重点项目,边基建、边投产,至1960年形成全国规模最大的丝、绸、印染联合企业(简称杭丝联),于1962年起会计核算工作,采用“单式”转帐及复写记帐凭证,克服了一般的记帐凭证在传递过程中互相等待,记帐紊乱、忙闲不匀、差错较多,以致报表拖延等被动局面,有效地处理繁多的经济业务,平行核算,取得良好效果。转帐凭证,一般是根据有关转帐业务的原始凭证,采用借、贷方相平衡的复式凭证,我厂设计使用的是“单式”转帐凭证: (注:借方印蓝色、贷方印红色) 借、贷方转帐凭证,无论是简单的和复合的会计分录,概用序时编号及“分数”来组成。例如某一简单分泶,只有一借、一贷,序时编号为32,可
Our factory is a key project to be built in 1956. From the infrastructure construction to production, the largest silk, silk and printing and dyeing joint enterprise (Hang Seng Lian) in the country was formed in 1960 and the accounting work was started in 1962. The “single type ”Transferring and rewriting vouchers for accounting overcome the passive situation of general accounting vouchers awaiting each other in the process of delivery, disorderly accounting, busyness and busyness, errors, and delays in reporting, and effectively handle a wide range of economic operations, Parallel accounting, achieved good results. Transfer vouchers, generally based on the original voucher for the transfer of business, the use of borrowers, lenders balanced duplex vouchers, I plant design is the use of a “single” transfer vouchers: (Note: debit printed blue, Credit transfer vouchers, whether simple and complex accounting entries, overview of serial numbers and “scores”. For example, a simple branch, only a loan, a loan, the serial number is 32, you can