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《财会通讯》1986年11期刊登了《改进收付记帐法记帐凭证的意见》一文,这种改进,把四栏科目简化为一栏,又加了子细目,克服了对应科目在一行上,子细目不好写,摘要说不明白的缺点:把金额栏分为收付两方,克服了金额方向不固定,一笔金额当两笔过帐的缺点。但是,该文提出的新格式把金额改为四栏,而普通帐簿的金额发生数是两栏,这与帐簿格式不一致,过帐时易生差错。为了能更好地体现收付记帐法的特点,并克服前述缺点,建议改为以下格式:
The issue of “Opinion on Improving the Voucher for Payment by the Accounting Method of Accounting and Finance” was published in 1986 Issue 11 by the Accounting & Communications Society. This improvement simplifies the four-column subject into one column and adds a sub-subhead to overcome the problem that the corresponding subject On the sub-sub-item is not good to write, the summary that do not understand the shortcomings: the amount of the column is divided into two sides to receive and pay, to overcome the amount of direction is not fixed, a sum of money when the two shortcomings posting. However, the new format proposed in the article changed the amount to four columns, whereas the amount of ordinary books occurred in two columns, which was inconsistent with the format of the books and was prone to errors when posting. In order to better reflect the characteristics of the receipt and payment method, and to overcome the aforementioned shortcomings, it is proposed to change to the following format: