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如何科学地建好会计档案是广大财会人员正在探索的问题。在此我谈几点体会,供大家参考。一、科学分类,简明区别会计档案共分凭证、帐簿、报表、其他四个大类。各个大类内再进行洋细的分类。特别是对分类号相同而级次或内容不同的会计资料,标上简明的区分字样,可以达到分类科学合理,查阅方便省事的目的。 (一)有下属单位的主管部门,对本级和下属单位的报表等有关会计资料进行立卷建档时,可以在同一分类号前注上“本级”或“下属”的区别字样,例如:
How to scientifically build the accounting files is the question that majority of accounting personnel are exploring. Here I talk a few experiences, for your reference. First, the scientific classification, concise distinction Accounting files are divided into vouchers, books, statements, the other four categories. Sub-categories within each category. Especially for the same classification and accounting information of different grades or contents, marked with concise distinction words, can achieve scientific and reasonable classification, easy access to save the purpose. (1) Where a department in charge of a subordinate unit conducts the establishment of archives on relevant accounting data such as the statements of the subordinate units and subordinate units, it may distinguish the difference between “this level” or “subordinate” before the same sub-category number For example: