摘要，就是摘录要点。记账凭证摘要如何摘录要点呢？《会计基础工作规范》对此未作具体规定和要求。实务中，相当多的摘要用语十分简单，甚至令人费解。如“结账”、“现销”、“冲账”。“调整”、“购料”等等不一而足。那么，填写摘要应该有哪些约定俗成的要求呢？笔者理解 Abstract, is an excerpt Accounting voucher summary extract how? “Accounting Standards Working Regulations” no specific provisions and requirements. In practice, quite a few abstracts are simple and even puzzling. Such as “checkout”, “cash sales”, “offset”. “Adjustment”, “purchase” and so forth. So, fill in the summary should have what the conventions of the requirements? I understand