记帐时填写的会计摘要,应能正确反映经济业务的真实内容,并与原始凭证相一致。按不同会计科目开设的各个不同的帐户,对会计摘要有不同的要求,填写会计摘要时,应当满足这种要求。例如,用现金购买办公用品时,可列如下会计分录:借:商品流通费——××子目;贷:现金。但是,这两个帐户对会计摘要的要求是不同的。“现金”帐户的会计摘要必须包括支付日期、用途、支付对象,即“×月×日付××商店××办公用品款”,“商品流通费”帐户的会计摘要只要指明该项费用支出的用途即可,即“购××办公用品 Accounting summary filled in during the accounting should be able to correctly reflect the true content of economic business, and consistent with the original certificate. Different accounts opened by different accounts have different requirements for accounting summaries. When completing an accounting abstract, such requirements should be met. For example, when purchasing office supplies in cash, the following accounting entries may be made: By: Circulation of Commodities - ×× Subheading; Credit: Cash. However, the requirements of these two accounts for the summary of accounting are different. The accounting summary of the “cash” account must include the date of payment, purpose and object of payment, that is, the “×× × day × × × office supplies shop supplies,” “Commodity Circulation Charges” account accounting summary as long as the specified purpose of the expenditure Can, that is, "buy × × office supplies