多年来,我们根据中小型物资供销企业的特点,一直采用科目汇总表核算形式。但感到定期将不同经济业务的记帐凭证汇总在一起,显得内容杂乱,不便于对凭证进行查对,同时也增加了凭证汇总和登记总帐的工作量。后来,我们摸索出一种按经营过程的不同环节对记帐凭证进行分类汇总的方法,效果较好。具体做法是将各种记帐凭证大致分为六类,每月分类进行汇总。第一类以“物资购入”和“库存物资”为主体科目,核算进货环节和供应单位往来等事项。第二类以“待摊进货费”和“仓储费用”为主体科目。汽车队的“其他业务收入”和“其他业务支出”,也放在这一类核算。第三类以“管理费用”、“利息支出”和有关专用基金科目为主体,核算管理费用、利息支出、其他应收款、专用基 Over the years, we have been using the form of account summary forms based on the characteristics of small and medium-sized material supply and marketing companies. However, it feels that the billing vouchers of different economic businesses are collected together on a regular basis, which appears to be cluttered and inconvenient for checking the vouchers. At the same time, it also increases the workload of the vouchers and the registration of general ledgers. Later, we explored a method for classifying and summarizing accounting vouchers according to different aspects of the business process. The specific approach is to roughly classify various types of billing vouchers into six categories and summarize them monthly. The first category takes “material purchases” and “inventory materials” as the main subjects and accounts for incoming goods and supply units. The second category is mainly subject to “stand-in tariffs” and “storage fees”. The “other business income” and “other business expenses” of the automobile team are also placed in this type of accounting. The third category is mainly composed of “administrative expenses”, “interest expense” and relevant special fund accounts, accounting management fees, interest expenses, other receivables, and dedicated funds.