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大家知道,每个企业、事业或行政单位都会发生各种各样的经济业务,既有现金和银行存款的收付,又有财产物资的进出.如何证明这些经济业务已经发生或完成,怎样把它们记录到会计帐簿中去?这就要借助于会计凭证来完成. 会计凭证是办理经济业务的书面证明.会计凭证分为原始凭证和记帐凭证两种,它们具有不同的特点,对会计核算起着不同的作用.下面我们就以企业单位为例,来介绍有关会计
Everyone knows that all kinds of economic activities occur in every enterprise, enterprise or administrative unit, including the collection and payment of cash and bank deposits, and the access to property and materials. How to prove that these economic operations have taken place or are completed, They are recorded in the accounting books to go? This is to be done with the help of accounting vouchers are written proof of economic business accounting vouchers are divided into two kinds of original vouchers and vouchers, they have different characteristics, the accounting Accounting plays a different role. Here we take the business unit, for example, to introduce the accounting