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会计核算工艺设计,是指会计人员按照一定程序和方法对凭证帐表格式及其填制、登记和编制的通盘设计。现在的记帐凭证核算形式,记帐凭证汇总表核算形式,科目汇总记帐凭证核算形式,多栏日记帐核算形式和日记总帐核算形式等,也属于会计核算工艺。但都是抽象了的一般模式。而实际工作中的会计核算工艺的研究和设计,不仅在于一般模式和以什么为依据来归集核算的数据,还应结合各单位的各种具体情况,保证单据、凭证、帐簿和报表的设计具体化和科学化。
Accounting process design refers to the accounting staff in accordance with certain procedures and methods of voucher table format and fill in, registration and preparation of the overall design. Now accounting voucher accounting forms, accounting voucher summary form of accounting, account summary accounting voucher accounting form, multi-column journal accounting forms and diary general ledger accounting forms, also belong to the accounting process. But all are abstract general patterns. The actual work of the accounting process of research and design, not only in the general model and what basis to collect accounting data, should also be combined with the various conditions of each unit to ensure that documents, vouchers, books and statements Design specific and scientific.