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第四讲会计核算形式本讲以一九八二年财政部教材编审委员会审定,中等财政学校试用的《会计原理》第六章会计核算形式为教材,介绍这一章的内容要点和自学方法。一、目的要求本讲主要讲述会计核算中账簿组织与记帐程序如何结合的问题。它是会计组织工作的重要内容。通过学习,要求自学者理解会计核算形式的意义;掌握教材所介绍的四种主要会计核算形式的基本内容;了解各种会计核算形式的使用条件,联系实际,研究改进本单位会计核算的组织工作,提高会计核算质量和工
Lecture 4: Accounting Form This section introduces the main points of this chapter and self-learning methods based on the accounting form of Chapter VI of Accounting Principles, which was validated by the Editorial Board of the Ministry of Finance and examined and approved by the Central Financial School in 1982. First, the purpose of this talk is mainly about the accounting book accounting and billing procedures how to combine the issue. It is an important part of the accounting organization. Through learning, self-learners are required to understand the meaning of accounting forms; grasp the basic content of the four main forms of accounting described in the textbooks; understand the conditions of use of various forms of accounting accounting; and study the organizational work to improve the accounting of the unit , Improve accounting quality and workmanship