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会计报表格式设计得是否科学、合理,不仅影响到会计指标体系的反映是否清楚,而且在一定程度上影响到会计核算的质量和工作效率。几年来,我们在深入调查研究的基础上,不断改革会计报表的格式,逐步实现会计报表规范化、标准化,受到了财会人员的欢迎。我们的主要做法是: 一、统一规格。我省商业系统1985年使用的会计报表就有大小不同的七种规格。规格不同的会计报表不便于整理、装订、保管和查阅使用。如规格小的报表容易漏订、失落,规格过大的报表整理时要与封面折齐,查阅时又要翻开来,折线又容易破损。针对这种情况,我们在不影响会计报表上报汇总的前提下,对全省使用的商
Accounting format design is scientific and reasonable, not only affects the accounting index system is clearly reflected, but also to some extent affect the quality of accounting and work efficiency. In the past few years, on the basis of in-depth investigations and studies, we have been constantly reforming the format of accounting statements and gradually standardizing and standardizing financial statements. This has been well received by financial and accounting personnel. Our main approach is: First, the uniform specifications. The accounting statements used in our province’s commercial system in 1985 had seven different sizes. Different specifications of the accounting statements is not easy to organize, binding, storage and access to use. Such as the small size of the report easy to miss, lost, excessive size of the report when finishing with the cover fold Qi, and open again to consult, broken lines and easily damaged. In response to this situation, we do not affect the summary of the financial statements under the premise of the province to use the business