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摘要,在记帐凭证中有其独特的地位。好的摘要,一要准确,能真实地反映经济业务的基本内容;二要简明扼要,令人一目了然。摘要的写作是财会人员的一项基本功,每一个会计工作者都应重视记帐凭证摘要的写作, 随便不得。可是在实际工作中,摘要写得不如人意的,确也不少。有的不写明收付对象,如摘要栏中只写“付差旅费”没写明付给谁:有的不写清楚经济业务内容,只有“付某人款”。却不注明付什么款;有的
Abstract, in the voucher has its unique position. A good summary, one must be accurate, can truly reflect the basic content of economic business; two should be concise, it is clear at a glance. Abstract writing is a basic skill of accounting staff, every accountant should pay attention to the voucher summary of the writing, can not. However, in actual work, the abstract is unsatisfactory, indeed a lot. Some do not specify the object of payment, such as the abstract column only write “pay travel” did not indicate to whom: Some do not write down the economic business content, only “pay someone section.” But do not indicate what to pay; some