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《财务与会计》对结帐方法进行讨论,我认为非常必要,下面也谈谈自己对这一问题的一些看法。 (一)关于“上年结转”数。上年结转数不仅要记入余额栏,还应同时记入收方或付方发生额栏。因为在本期发生额的记载中,是收方的业务记入收方栏,是付方的记入付方栏,同时把发生额记入余额栏,它不仅为以后的累计、年终结帐提供方便,也有利于试算平衡,检查帐簿记录的正确性。
I think it is very necessary to discuss the method of checkout with “Finance and Accounting”. I also talk about my own views on this issue. (A) on the “last year carry-over” number. The previous year carry-over should not only be credited to the balance column, but also credited to the receiving party or pay the amount of bar. Because in the current amount of the record, is the receiving side of the business credited to the column, is the payer’s column, while the amount credited to the balance column, it not only for the future cumulative end of the year Provide convenient, but also conducive to trial balance, check the correctness of accounting records.