会计帐簿,是指由一定格式、相互联系的账页所组成,用来序时、分类地全面记录和反映一个单位经济业务事项的会计簿籍,是会计资料的主要载体之一,也是会计资料的重要组成部分。会计账簿具有对会计凭证提供的大量分散数据或资料进行分类归集整理,全面、连续、系统地记录和反映经济活动情况,编制财务会计报告,检查、分析和控制单位经济活动的重 Accounting books are accounting books composed of accounts in a certain format and linked to each other. They are used to record and reflect the accounting books of a unit’s economic business in an all-time and classified manner. It is also one of the main carriers of accounting data and also the accounting data important parts of. Accounting books have a large amount of scattered data or information provided by accounting vouchers to collect and collate, comprehensively, continuously and systematically record and reflect economic activities, prepare financial and accounting reports, and inspect, analyze and control the economic activities of units