论文部分内容阅读
笔者在日常会计工作中发现了一些在记账凭证“摘要”栏描述上容易出现的问题,归纳如下:(1)文字过于简单,表述不清;(2)项目填写不齐;(3)依据不足;(4)摘要不能反映经济业务的整体内容。总之,记账凭证的“摘要”栏是对经济业务的简要说明,是从记账凭证上了解和反映经济业务内容的途径和手段,应该认真、规范、正确填写。只有认真填写好“摘要”栏,才能方便登记明细账。但由于上述种种问题的存
The author found in the daily accounting work in the voucher “Summary” column on the easy problems, summarized as follows: (1) the text is too simple, the expression is not clear; (2) the item is missing; (3) based on Insufficient; (4) Abstract does not reflect the overall content of economic business. In short, the “Summary” column of the accounting voucher is a brief description of the business of the economy and a means and means of understanding and reflecting the contents of the economic business from the vouchers of accounting. It should be filled out carefully, standardized and correctly. Only fill in the “summary” column, in order to facilitate the registration of a detailed account. However, due to the various problems of the deposit