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为加强会计基础工作管理,推动会计基础工作规范化,最近江苏省财政厅和南京市财政局联合制定了《会计岗位操作示范守则》(已由南京出版社正式出版,南京会计师事务所发行开户行:南京市工商银行湖南路分理处,帐号:18144—03048,书价1.70元。)该制度对会计工作中核算程序的选定、科目运用、凭证填制和审核、帐
In order to strengthen the management of basic accounting work and promote the standardization of accounting work, recently Jiangsu Provincial Department of Finance and Nanjing Municipal Bureau of Finance jointly formulated the “Model Code of Practice for Accounting Positions” (which was officially published by Nanjing Publishing House and issued by Nanjing Certified Public Accountants: Nanjing Industrial and Commercial Bank branch in Hunan Road, account number: 18144-03048, book price 1.70 yuan.) The accounting system for accounting work in the selection process, the use of subjects, voucher filling and auditing, accounting