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会计的职能是反映与监督。如何更好地、全面系统地反映资金活动情况,作为改善经营管理的依据,必须把每一个资金活动的数据,分门别类地设立帐户记载下来。因此采用什么样的记帐方法,是会计核算工作的重要环节。记帐方法一般地讲(?)有复式记帐和单式记帐两种。在旧社会,一些小商店和个人,都采用单式记帐。它的记帐方法是按货币资金的收付方向记帐,收入货币资金记在收方,付出货币资金记在付方。一般只对货币资金的收付记帐,对财产物资的收付不记帐。例如用二百元买了一辆单车在货币资金方面是现金减少了二百元,在财产物资方面,是增加了一辆单车。单式记帐法只记付单车二百元,以表示货币资金的减少,对增加了一辆单车并无记载。记帐方法
The function of accounting is to reflect and supervise. As to how to better and comprehensively and systematically reflect the activities of funds, as the basis for improving the management of operations, we have to record the data of each fund activity and set up accounts separately. Therefore, what kind of billing method is an important part of accounting work. Generally speaking, the accounting method (?) There are two types of double entry and single entry. In the old days, some small shops and individuals used a single type of accounting. It’s accounting method is based on the collection and payment of monetary funds to the accounting, income, monetary funds recorded in the receiving side, to pay the monetary funds recorded in the pay side. Generally only the monetary funds receivable accounting, the collection and payment of property materials do not account. For example, buying a bicycle for $ 200 has resulted in a cash reduction of $ 200 in respect of monetary funds. In terms of property and materials, an additional bicycle has been added. Single accounting method only pay a bicycle 200 yuan, to indicate the reduction of monetary funds, an increase of a bike and no record. Accounting method