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统驭帐户必然使用平行登记、原无奥妙可说。统驭是帐户级别间的特定关系,无非是对一笔会计事项上下级科目通过“同方向、同金额、重复过帐”达到统驭的目的。便于以简驭繁并能相互验证(核对)其正确性。这儿“同金额”与“重复过帐”可以在形式上多种多样,实务上恰恰是很少呆板逐笔过帐的,大都用汇总金额过总帐,仍然符合平行登记规定。有用抽单销帐法替代明细帐,干脆省略过帐,或用“横线登记帐式”而不用分列子、细目帐户,也仍然
Reconciliation account must use parallel registration, the original no secret to say. Reconciliation is a specific relationship between account levels, nothing more than a matter of the upper and lower levels of accounting matters through the “same direction, the same amount, repeated posting” to achieve the purpose of control. Easy to simplify and simple to verify each other (check) its correctness. Here “same amount” and “repeated posting” can be varied in form, in practice it is very rarely rigid pen by post, mostly with a summary amount of the general ledger, still in line with the parallel registration requirements. There is a need to use the bill-by-bill method instead of the bill-by-bill method, simply omit the posting, or use the “horizontal line register type” instead of sub-sub-item accounts, and still