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账户是按照会计科目设置的,具有一定格式和结构,用来分类、系统、连续地记录经济业务,反映会计要素增减变动情况和结果的记账实体。每个账户不仅要有确定的名称,还要有相应的结构.在会计核算中,账户的结构一般包括:①名称;②日期;③摘要;④凭证号;⑤期初余额及增加和减少的数额及余额.在会计教学中常把账户的基本结构分成左右两方,为“T”形,称为“T”型账户.
An account is a book-keeping entity with a format and structure that is organized according to the type of account and used to categorize, systematically and continuously document economic activities and reflect changes in and / or changes in accounting elements. Each account must not only have a definite name, but also have the corresponding structure.In accounting, the account structure generally includes: ① name; ② date; ③ abstract; ④ certificate number; ⑤ opening balance and the amount of increase and decrease And balance in accounting teaching often the basic structure of the account is divided into about two sides, as “T ” shape, called “T ” type of account.