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记帐法在微观经济实体簿记应用上进行比较时,必须结合会计凭证、帐户设置、过帐试算平衡、报表排列等簿记处理过程,作有机联系的分析。(1)从分录式结合记帐凭证格式进行比较。例如某企业生产成本由下列费用组成;A_3材料金额 e+A_4辅助材料金额 f+A_5燃料金额 g+A_6半成品金额 h+L_(11)应付工资金额 i+L_(12)应付水电资金额 j=A_8生产成本总额 K
Accounting method in the micro-economic entity bookkeeping applications for comparison, we must combine accounting documents, account settings, posting trial balance, report sorting and other bookkeeping process, make an organic connection analysis. (1) Compare the format of entry record with voucher. For example, the production cost of an enterprise is composed of the following expenses: A_3 material amount e + A_4 auxiliary material amount f + A_5 fuel amount g + A_6 semi-finished product amount h + L_11 wage payable i + L_12 hydropower amount payable j = A_8 Total cost of production K