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会计凭证摘要是记账凭证和账簿中的一项重要内容,要求简明扼要。摘要主要有以下作用:一是概括反映原始凭证经济事项的内容和往来关系,为正确编制会计分录和检查会计分录提供文字依据。二是明确经济责任,为登记明细账或进行科室核算提供捷径有些可以直接根据摘要内容而不必翻阅原始凭证登记明细账。三是为查账提供索引。查账先从账簿摘要查找,以此为线索再查找原始凭证比直接从大量繁多的原始凭证中查找更简捷。
Summary of accounting documents is an important part of the accounting vouchers and books, the requirements are concise. The summary mainly has the following functions: First, it summarizes the contents and the relations of the economic matters of the original voucher, and provides a literary basis for the correct compilation of accounting entries and examination of the accounting entries. The second is a clear economic responsibility for the registration of sub-ledger or departmental accounting provides some shortcuts can be directly based on the contents of the summary without having to read through the original voucher registration breakdown. Third, provide an index for checking accounts. Looks up first from the book summary, as a clue to find the original voucher than directly from a large number of original voucher find more simple.