为了做好同一系统所属企业的会计达标、升级工作,严格会计核算手续,本人建议:同一系统的会计核算方法应做到“五统一”。即统一会计科目,统一记帐方法。统一会计凭证,统一会计帐簿,统一会计报表格式。在统一会计凭证方面,除应统一记帐凭证 In order to do a good job of the accounting system standardization, upgrading and strict accounting procedures of the enterprises belonging to the same system, I suggest that the accounting methods of the same system should be “five unified.” That unified accounting subjects, a unified accounting method. Unified accounting vouchers, unified accounting books, unified accounting statements format. In the unified accounting vouchers, in addition to uniform accounting vouchers