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前中南区贸易部1949年制订的,自1950年在中南地区施行的《统一会计制度》,曾规定记帐凭证采用借项凭证、贷项凭证的单式记帐凭证,实行不久,全国统一会计制度颁发后,随又采用复式记帐凭证.单式记帐凭证较复式记帐凭证便于科目汇总工作,但一个会计事项的科目对应关系不能在一张记帐凭证中反映出来,不便于查阁.记帐凭证究应采用单式或复式,希望有实践经验的同志谈谈各自的体会.
Former Central South Trade Department formulated in 1949, since the implementation of the “unified accounting system” in central and southern regions in 1950, has provided for the use of debit note vouchers, credit vouchers single entry vouchers, the implementation of the National Uniform Accounting After the issuance of the system, with the double entry voucher.Unified vouchers than double vouchers to facilitate the collection of subjects, but the accounting correspondence of a subject can not be reflected in a voucher, inconvenient to check the Court Accounting vouchers should be used in single or double, hope to have practical experience comrades to talk about their own experience.