本文所提及的帐务处理,是指企事业单位的财务部门所从事的记帐、算帐和报帐工作。通俗地讲,也就是有关原始凭证、记帐凭证、帐簿登记、编制报表等一系列日常基础工作,但不包括诸如材料、成本和销售等一些专题核算。这些专题核算的结果——有关原始凭证和记帐凭证,则纳入帐务处理的范围。 Account management referred to in this article refers to the accounting, accounting and reimbursement work carried out by the financial department of enterprises and institutions. Generally speaking, that is, a series of daily basic work related to the original vouchers, vouchers, bookkeeping, preparation of statements, but excluding some thematic accounting such as materials, costs and sales. The result of these thematic calculations - the original documents and accounting documents - are included in the scope of the accounting process.