会计集中核算是新形势下的新事物,已有不少地区开始运作。但从全国范围看,还没有统一实行,当然也谈不上有统一的运行法则了。会计集中核算目前需要研究和探讨的问题很多,研究处理好这些问题,工作中可以少走弯路,获得事半功倍的效果。一、汇总报账单问题从推行会计集中核算的一般情况看,集中核算单位(以下称“单位”)的报账员,在到会计核算中心(以下称“中心”)报账前,对各种费用单据的整理和准备程序为:分类整理各种费用 Accounting for centralized accounting is a new thing under the new situation. Many areas have started to operate. However, judging from the perspective of the whole country, it has not yet been implemented in a unified way and, of course, there is no uniform law of operation. Accounting centralized accounting currently needs to be studied and discussed many problems, research to deal with these problems, work can be detours, get a multiplier effect. First, the consolidated statement of bills From the general implementation of centralized accounting accounting, centralized accounting unit (hereinafter referred to “unit ”) of the accountants, to the accounting center (hereinafter referred to as The preparation and preparation procedures for all kinds of expense documents are as follows: sort and sort out all kinds of expenses