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会计核算的七种专门方法是相互联系、紧密结合的,形成一个完整的方法体系.例如发生一项经济业务时,要按照规定的帐户采用复式记帐的方法,填制凭证,根据已审核的凭证登记帐簿.月终则根据帐簿记录,计算成本,进行财产清算,在帐实相符的基础上,编制会计报表.可见,会计凭证、会计帐簿和会计报表是会计核算赖以进行的主体.编制会计凭证是会计核算的初始环节,登记会计帐簿是会计核算的中心环节,而编制会计报表则是会计核算的最终环节.它们之间的关系如下图所示:
For example, when an economic business occurs, it is necessary to fill in the vouchers according to the method of double-entry bookkeeping in accordance with the stipulated accounts. According to the audited Vouchers register account.At the end of the month according to the bookkeeping records, calculate costs, liquidation of assets, in accordance with the actual accounting compilation of accounting statements.Can see, accounting vouchers, accounting books and accounting statements are based on accounting The preparation of accounting vouchers is the initial part of accounting, registration accounting books is the central part of accounting, and the preparation of accounting statements is the final part of accounting. The relationship between them as shown below: