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会计准则的变革给会计实务操作带来了新的挑战。会计实务操作的主要流程是:审核原始凭证,做记账凭证—做科目汇总表、试算平衡表—登账—对账—结账—编制财务报表。
The change of accounting standards has brought new challenges to accounting practice. The main process of accounting practice is: review the original documents, do accounting vouchers - to do the subject summary table, trial balance sheet - account - reconciliation - checkout - the preparation of financial statements.