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商业会计在采用增减记帐法时,在记帐凭证和记帐凭证汇总表上,会发生各科目增加方发生额合计不等于减少方发生额合计的情况,而要采用差额平衡的方法进行试算。为了解决这一缺陷,现提出以下改进意见。 1.改进后的记帐凭证将资金来源与资金占用科目分为上下两段排列,上段反映资金占用科目的增减金额;下设反映资金来源科目的增减金额。
When business accounting adopts increase and decrease accounting method, on the summary list of accounting vouchers and accounting vouchers, the total amount of additions of each account in each account does not equal to the total amount of reduction, but must adopt the method of balance balance. Trial calculations. In order to solve this defect, the following improvements are proposed. 1. Improved accounting vouchers The sources of funds and capital occupation are divided into upper and lower two sections. The upper section reflects the increase or decrease of the capital occupation subject. The upper and lower sections reflect the increase or decrease of the fund source account.