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在会计上处理经济业务时,一般采用一借一贷、一借多贷或一货多借的方式进行,其目的在于反映经济业务事项的相关会计科目之间对应关系明晰.只有在特殊情况下才使用多借多贷方式进行处理,因为多借多贷的会计科目之间反映的经济业务内容较为复杂,不利于核对和检查工作,也不利于会计分析和会计管理工作的进行.目前.在很多企事业单位的会计核算软件中,普遍存在多借多贷的会计核算方式.一、会计核算软件接受多借多贷会计记帐凭证的过程
When dealing with economic business in accounting, the general practice is to adopt a method of borrowing and borrowing, lending and borrowing more, or borrowing more goods, so as to clarify the corresponding relationship between the relevant accounting subjects in economic and business matters. Only in exceptional circumstances Only use the multi-borrowed and multi-credit way to deal with, because more borrowing and more accounts reflected between the economic content of the business is more complex, is not conducive to verification and inspection work, is not conducive to accounting analysis and accounting management. A lot of enterprises and institutions accounting software, the prevalence of borrowing and more credit accounting methods. First, the accounting software to accept more borrowing and credit accounting voucher process