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财政部颁发的《会计人员工作规则》 (以下简称《规则》),详细规定了会计帐簿的设置、登记和结帐方法等内容,个人认为,贯彻《规则》中的这些规定,还应该熟悉和掌握以下几个方面的内容。一、会计帐簿的设置各单位应该设置哪些帐簿,怎样设置帐簿,要根据各单位规模的大小、经济业务的繁简和会计人员的多少,并且还要从加强管理的实际需要和具体条件出发,既不能任意简并帐簿,又要注意防止搞烦琐哲学。按照《规则》规定,各单位一般应设置总帐、明细帐和日记帐三种。
The Accounting Standards for Accountants (hereinafter referred to as the “Rules”) issued by the Ministry of Finance stipulates in detail the methods for setting up, registering and accounting of accounting books. Personally, they should also be familiar with implementing these provisions in the “Rules” And grasp the following aspects. First, the establishment of accounting books Which units should be set which books, how to set up books, according to the size of each unit, the complexity of economic operations and the number of accounting staff, but also to strengthen the management of the actual needs and specific Conditions, neither debit book, but also pay attention to prevent the cumbersome philosophy. In accordance with the “rules”, all units should generally set the general ledger, subsidiary ledger and diary three.