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一、每月结帐乡财政总预算会计的各类总帐和明细帐,应在每月末日结帐一次。结帐方法,一般是在月终最后一笔会计业务下划一红线,在红线下摘要栏内写明“本月合计”字样,结出本月发生的收方、付方总额,再在下面划一红线,结束全月帐目。每月会计结帐后,还要根据各总帐、明细帐的余额,编制月份资金活动情况表,一方面进行平衡试算,另一方面供领导掌握情况。二、年终清理乡财政总预算会计除平时要进行经常性的清理和核对帐款外,年终还要对全年财政收支进行全面
First, the monthly checkout Township General budget accounting various types of general ledger and subsidiary ledger, should check out once a month at the end. The method of checkout is generally to draw a red line under the last accounting service of the end of the month. In the summary column under the red line, the word “Total of this month” shall be written out, and the sum of receipts and disbursements incurred this month, Red line, ending the full month accounts. After the monthly accounting checkout, but also according to the general ledger, detailed account balance, the preparation of the monthly financial activities table, on the one hand to conduct a balanced trial, on the other hand for the leadership to grasp the situation. Second, the year-end clean-up fiscal general budget accounting In addition to regular regular clearing and checking accounts, the year-end full fiscal revenue and expenditure should be fully