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会计档案的整理原则上要按照其自然形成规律和档案自身特点进行整理,保持会计资料间的历史联系,区别不同的保存价值和类型,便于保管和利用。会计档案的整理包括分类、立卷、排列、编号、质量检查与调整。 1、分类。一般可采用“年度——资料名称——保管期限”分类法,即首先按年度分,在一个年度内再按凭证、帐簿、报表分,然后按保管期限分别组成保管单
In principle, the consolidation of accounting files should be arranged in accordance with the law of its natural formation and the characteristics of the archives, maintain the historical connection between accounting data, and distinguish the different preservation values and types so as to be kept and utilized. Accounting file consolidation, including classification, volume, arrangement, number, quality inspection and adjustment. 1, classification. Generally can use “year - data name - storage period” classification, that is, first by year, in a year and then vouchers, books, report points, and then according to the shelf life of the deposit form