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帐户体系,是整个资金运动会计系统中一个重要的子系统,因为它全面地反映了资金运动过程及其结果。要充分揭示历史资金运动会计的内容,需借助子一系列会计技术。诸如,货币计价、填制凭证、设置帐户、复式记帐、成本计算、财产清查、会计报表等,在这一技术体系中,唯有复式记帐法下的帐户,才是最直接、最全面、最系统地运用科学归类的方式来反映历史资金运动,是会计技术体系中的核心技术。帐户,是用来具体地记载资金通过某个资金运动环节时,流入量和流出量的计量器,所以,为了全面而逼真地反映资金运动情况,必须在资金运动川流不息的长河中设置系列帐户。首先,要对前一资金运动终点和后一资金运动起点相衔接处,所表
Account system, accounting system throughout the capital movement is an important subsystem, because it fully reflects the capital movement process and its results. To fully reveal the contents of historical capital movement accounting, need to rely on a series of accounting skills. Such as monetary pricing, filling vouchers, setting up accounts, double entry accounting, cost calculation, property inventory, accounting statements, etc. In this technology system, only the account under the double entry method is the most direct and comprehensive , The most systematic way to use scientific classification to reflect the movement of historical funds is the core technology in accounting technology system. Account is used to record the specific flow of funds through a certain part of the inflow and outflow of measuring instruments, therefore, in order to fully and vividly reflect the movement of funds, must be in the steady flow of capital movement set a series of accounts. First of all, we should compare the starting point of the former capital movement with the latter capital movement