记账凭证摘要是对所核算经济业务的基本概括。记账凭证摘要的填写质量,直接反映单位会计基础工作的质量和单位会计人员的业务素质,进而影响单位会计账簿的质量,影响会计查询、统计汇总工作的规范有序进行。本文结合普通高校会计业务对如何规范记账凭证摘要的填写作了简要阐述。 Summary of accounting vouchers is a basic summary of the accounting of the economy. The quality of filling in the summary of accounting vouchers directly reflects the quality of basic accounting work and the professional qualities of accounting staff, which in turn affects the quality of accounting books, affects accounting inquiries, and compiles statistics in an orderly manner. This article combined with the general college accounting business how to regulate the accounting voucher summary fill in a brief description.