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会计档案日积月累,仅靠案卷目录和卷内目录,已不能适应对档案利用的要求,为此,必须编制简便、实用的档案索引。档案索引有以下两种。 1、会计档案存放地点索引:会计档案存放地点索引,应根据档案内容并结合保管年限分类编制。以企业为例可分为六类:(1)对私改造的会计凭证及帐簿;(2)涉外经济活动的会计凭证及帐簿;(3)年度会计报表;(4)一般会计凭证;(5)一般会计帐簿;(6)其他会计资料。 2、专题会计事项索引:一般会计事项的会计凭证和记录,大都极少查找。但是,某些会计事项的会计凭证,在相当长的时期内需查阅。编制专题会计事项索引,利用时可不必查卷,或即使查卷也能很快查
Accounting files over time and again, relying on the directory and volume directory alone, can no longer meet the requirements of the use of the file, for which, must compile a simple and practical file index. There are two kinds of file indexing. 1, accounting archives storage location index: accounting archives storage location index, should be based on the contents of the file and combined with the custody of classification. For example, enterprises can be divided into six categories: (1) accounting vouchers and accounting books for private reform; (2) accounting vouchers and books of foreign economic activities; (3) annual accounting statements; (4) general accounting vouchers; (5) general accounting books; (6) other accounting information. 2, the topic of accounting matters Index: General accounting matters accounting documents and records, most rarely found. However, the accounting vouchers of certain accounting matters need to be consulted for a long period of time. Preparation of special subject matter accounting index, the use of the need to check the volume, or even check the file can quickly check