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根据复式借贷记怅法的记怅原理和要求,在应用复合会计分录,即“一借多贷”或“一贷多借”的情况下,为减少凭证和便于记怅,我们在实际业务应用中设计了“借方科目、贷方科目、金额”三栏式记怅凭证(格式附后). 这种凭证的特点: 1、有借方科目和贷方科目两栏,符合会计分录有借必有贷的要求. 2、金额一个栏,符合借贷相等的记怅规则. 3、由于金额是一个栏,在进行会计分录时可制约“一贷多借或一借多贷”的经济业务.
In accordance with the principles and requirements of the memorandum of debit and credit law, in the application of composite accounting entries, that is, “borrow more and borrow more” or “borrow more than one loan” situation, in order to reduce the voucher and easy to remember, we in the actual business Application designed “debit account, credit subject, amount” three-column memorized voucher (format attached) .The characteristics of this voucher: 1, debit account and credit subject two columns, in line with the accounting entries by borrowing must have 2, the amount of a bar, in line with the credit equal to write down the rules. 3, the amount is a bar, the accounting entries can be restricted, “a loan or borrow more than one loan” economic operations.