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会计摘要是会计核算中填制记账凭证或登记账簿的重要组成部分,它是对会计业务内容的描述或会计业务性质的概括总结,科学的会计摘要可以对会计业务内容起到画龙点睛、按图索骥的作用。但在实际工作中,一些会计人员还未掌握会计摘要的填写要领、填写要求等。根据本人多年的实际工作经验及体会,下面谈谈个人对会计摘要填写内容及要求的一些看法,姑以愚者
Accounting summary is an important part of accounting vouchers or registering books. It is a summary of the description of the accounting business or the nature of the accounting business. A scientific accounting abstract can finish the finishing touch on the accounting business contents, effect. However, in practical work, some accountants have not mastered the essentials of the accounting summary, fill in the requirements and so on. According to my years of practical experience and experience, the following personal personal summary of the contents of the summary and requirements of some of the views, fools