摘要，在记账凭证中有其独特的地位。摘要应与原始凭证内容一致，能正确反映经济业务的主要内容，表述简短精练。应使阅读的人通过摘要就能了解该项经济业务的性质、特征，判断出会计分录的正确与否。摘要的写作是财会人员的一项基本功，每一个会计工作者都应重视记账凭证摘要 Abstract, in the accounting voucher has its unique position. The abstract should be consistent with the original voucher, correctly reflect the main contents of the economic business, and be short and concise. The person who reads should be able to understand the nature and characteristics of the economic business through the summary, and judge whether the accounting entries are correct or not. Abstract writing is a basic skill of accounting personnel, accounting staff should pay attention to each accounting voucher summary