在整个会计核算过程中,帐户占着重要的地位,起着特殊的作用。记录在凭证上的各项经济业务要通过它才能进行归纳,零星繁多的凭证要以它为标准来进行汇总,而总括信息的报表更非依靠它来编制不可。因此,如何认识和理解、并在此基础上借以正确地运用每一个帐户,就是一个十分重要的问题了。笔者认为,应该从以下五个方面来体会。 Throughout the accounting process, accounting accounts for an important position, plays a special role. The various economic activities recorded in the vouchers can be summarized through it. The sporadic vouchers should be aggregated by using it as a standard, and the report of the aggregate information can be relied on not only for compiling it. Therefore, how to understand and understand each other and how to correctly use each account on this basis is a very important issue. The author believes that we should understand from the following five aspects.