一、为什么要填写摘要 摘要是用来说明经济业务的主要情况,以便记帐时参考或日后查找。它是记帐凭证和会计帐簿的重要组成部分,没有它,会计分录的编制就缺少依据,记到帐上叫人弄不清记帐的原因,就会削弱会计帐簿应有的作用。 (一)摘要可以说明原始凭证所反映的经济业务的来龙去 First, why you want to fill out the summary Abstract is used to illustrate the main business of the economy, for accounting reference or future search. Accounting vouchers and accounting books is an important part of it, without it, the lack of basis for the preparation of the accounting entries, accounting for the account can not figure out the reasons for accounting, will weaken the accounting book should be the role . (1) The summary can explain the economic operation that the original document reflects