会计帐簿由一定格式、相互联系的若干帐页组成,它是用来序时或分类地记录和反映各项经济业务的会计簿籍,是重要的经济档案,是经济活动的历史资料。通过帐簿记录可使各单位经济活动中的分散资料进一步系统化,同时也为编制会计报表和进行成本核算提供依据。正确而又规范地登记好会计帐簿,对加强经济管理具有重要的现实意义。因 Accounting books by a certain format, a number of pages linked to each other, it is used to record or reflect the time sequence or classification of the economic business accounting books, is an important economic file, is the historical data of economic activity. Through the bookkeeping records, the decentralized data in each unit’s economic activities can be further systematized, and at the same time, it can also provide the basis for the preparation of accounting statements and cost accounting. Correct and standardized registration of account books has important practical significance for strengthening economic management. because