是指经济业务发生后,会计人员依据填制或取得的原始凭证进行账务处理时,在记账凭证摘要栏,以文字形式对每一项经济业务所作的准确、完整、简明扼要的概括说明。会计摘要的编写作为一项基础性的会计工作,虽然它只是整个会计工作中一个很小的组成部分,但在登记会计账簿、检查账务、核对账 Refers to the accurate, complete and concise summary of each economic business in written form in the summary of accounting vouchers when the accounting staff performs the accounting treatment based on the original documents filled in or obtained after the economic business occurs . The preparation of accounting summary as a basic accounting work, although it is only a small part of the entire accounting work, but in the registration accounting books, checking accounts, checking