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记帐凭证和各种帐簿帐页的结构,都有一项“摘要”栏,用来摘录经济业务内容要点。摘要,特别是帐簿上的摘要,为以后查帐、对帐和用帐所必需。记好摘要,是会计工作者的一项基本功。然而,近年出版的有关会计基础教材,对摘要写得很简单,其具体要求及如何掌握,都不明确。本文试就这个问题,谈点个人的见解。一、记帐凭证摘要栏怎么填?记帐凭证作为确定每一项经济业务应记入帐户、方向、金额的会计分录载体,已经把经济业务引起资金运动的来龙去脉反映出来了。它的摘要,主要起画龙点睛作用。如果帐簿上的摘要是根据记帐凭证摘要记入的,从这一前提出发,填列记帐凭证摘要时,势必考虑帐簿各帐户摘要的需
The vouchers and the structure of the various bookkeeping pages have a “Summary” column that summarizes the highlights of the economic business. The abstracts, especially the summaries on the books, are necessary for checking accounts, reconciling accounts and using accounts. Keep good summary, accounting staff is a basic skill. However, the basic accounting textbooks published in recent years are not very clear about the abstract, the specific requirements and how to handle them. This article tries this question, talk about personal opinion. First, the voucher summary bar how to fill? Voucher as a confirmation of each business should be credited to the account, direction, the amount of the accounting record carrier, has caused the economic operation of capital movements caused by the sequence of events reflected. Its summary, the main role of the finishing touch. If the summaries in the books are entered according to the summary of the vouchers, starting from this premise, it is bound to take account of the needs of each account summary of the books of account