论文部分内容阅读
会计名词规范化的讨论中,关于帐户之间关系的表述方法有一点尚须统一。现在一般的会计读物中,在阐述帐户的纵向联系这个问题时,都把按总帐科目设置的总分类帐户称之为“一级帐户”,把按明细科目设置的明细分类帐户称之为“二级帐户”或“三级帐户”。这种表述方法是否确切,值得讨论。帐户的生命力在于赋予了它某种质的规定性,没有这种质的规定性,就不成其为帐户了。根据会计科目和子细目的定义以及相互关系,我们可以知道,总分类帐户和明细分类帐户反映的事物在质的方面是同一的,都是用来反映会计对象某一具体内
In the discussion of the normalization of accounting nouns, there is one thing that should be said about the method of describing the relationship between accounts. Nowadays, in general accounting books, when describing the issue of the vertical link of an account, the general ledger account set by the general ledger account is called the “first level account” and the detailed sub-account set by the detailed account is called “ Secondary account ”or“ third-level account. ” Whether this method of expression is accurate or not is worth discussing. The vitality of the account lies in giving it a certain kind of qualitative stipulation. Without such qualitative provisions, it will not become an account. Based on the definition of accounts and sub-accounts and their interrelationships, we can see that the general and general ledger accounts reflect the same things qualitatively and are all used to reflect the specific