一、方法的命名要力求简捷、科学一般表述会计核算方法中的凭证、帐簿、报表时,都冠以“填制”、“审核”、“登记”、“编制”之类的动词。这样表述有很大的局限性。因为审核是发挥会计监督职能的重要内容,不仅对“凭证”进行审核,而且对帐簿、帐表、成本计算等也要审核。因此,将其命名为“会计凭证”、“会计帐簿”、“会计报表”较为科学。这样不仅区别于其它意义的“凭证”、“帐簿”、“报表”,也可解决表述上的局限性。它们都包含了设计、填写、审核、规范等广泛内容。二、“成本计算”改为“费用归集和分配”,更 First, the method of naming to seek simple, scientific general presentation accounting documents, accounting books, statements, are crowned with “fill”, “audit”, “registration”, “compilation” and the like verb. This statement has great limitations. Because auditing is to play an important part of the accounting oversight functions, not only the “voucher” for review, but also on the books, accounts, cost calculations also audit. Therefore, it is more scientific to name it “accounting document”, “accounting book” and “accounting statement”. Not only “credentials”, “books of account” and “statements”, which are different from other meanings, can also solve the expression of limitations. They all contain a wide range of content, including design, fill in, review, specification and more. Second, “cost calculation” to “cost collection and distribution” and more