写好记帐凭证摘要是财务会计人员的一项非常重要的工作,它是记帐、算帐、对帐、报帐、查帐的基础。写记帐凭证摘要,虽不象写文章作诗那样困难,但也不是随便可以写好的。它需会计人员有一定的文化知识水平、语言逻辑归纳能力和熟练的业务技术。当前,记帐凭证的摘要工作存有以下问题:一是不实事求是地填写或改头换面地写上。如有的单位擅自扩大开支范围,将国家规定的控购商品,在摘要中变换名称,列入费用;二是摘要详、略不当,词不迭意,给以后工作造成很大困难,使所需资科和情况不能在最短时间内查找到。 Writing a summary of accounting vouchers is a very important work of financial accounting staff, it is the basis of accounting, accounting, reconciliation, accounting, checking. Writing a summary of vouchers, though not as hard as writing poetry, is not easy to write. It requires accountants have a certain level of cultural knowledge, linguistic and logical induction and proficiency in business technology. At present, there are the following problems in the summary work of the vouchers: First, they are not filled out or repurposed without seeking truth from facts. If any unit arbitrarily expands the scope of expenses, changing the name of controlled goods prescribed by the state in the abstract shall be included in the expenses; secondly, the abstract is detailed and slightly inappropriate; the words are not satisfactory; and great difficulties are caused to the future work, so that the required Information and situation can not be found in the shortest time.