论文部分内容阅读
记帐凭证汇总表的格式会计书籍都有详细介绍。但从记帐凭证到汇总表,还得有个过渡的表。这个表会计书籍或杂志上未作过介绍,实际工作中五花八门,花样百出,有的随便用张白纸分科目记数归总,有的划几个丁字式帐户归总,用完随手撕去,既不规范,又不便日后查对。现介绍四种底表格式,供参考。不管选用哪种底表都应注意:(1)登记金额的同时,必须登记凭证号码,否则,发生差错难以查找。(2) 底表应与汇总表、记帐凭证同时装订保存,不能销毁。底表格式如下:
Accounting voucher summary of the format of accounting books are described in detail. However, from the voucher to the summary table, you have to have a transitional table. This table accounting books or magazines have not been introduced, the actual work in all kinds of tricks, tricks, and some randomly with white blank paper divided by the total number of entries, and some draw a few T-shaped account of the total, run away readily tear , Neither normative, but also inconvenient to check in the future. Now introduce four kinds of bottom table format, for reference. Regardless of the choice of which the bottom table should be noted: (1) registration amount, you must register the voucher number, otherwise, it is difficult to find errors. (2) The bottom table should be binding with the summary table, accounting vouchers stored, can not be destroyed. The bottom table format is as follows: