前面几讲,介绍了复式记帐法、会计凭证、会计帐簿和会计报表,大家对会计核算的方法和手段已经有了基本的了解.为了进一步明确它们之间的关系,以便在实际工作中科学地组织会计工作,这一讲我们从会计核算形式这一角度,把前述内容加以联系归纳. 什么是会计核算形式呢?会计核算形式就是在会计核算工作中,将原始凭证、记帐凭证、会计帐簿和会计报表,按照一定方法和程序相互结合的方式,是对凭证、帐簿、报表格式及其填列、登记、编制的方法和程序的通盘 In front of a few, introduced the double accounting method, accounting vouchers, accounting books and accounting statements, we have a basic understanding of the methods and means of accounting.In order to further clarify the relationship between them so that in practical work Scientifically organized accounting work, which tells us from the accounting form of this point of view, the above content to be summed up what is the accounting form? Accounting form is in the accounting work, the original voucher, voucher, Accounting books and accounting statements, in accordance with certain methods and procedures combined with each other, is the voucher, books, statements and forms, methods of filing, registration, preparation and procedures