摘要内容,在会计记帐凭证和会计帐簿中占有很重要的位置,是会计基础工作规范中一项必不可少的内容。写得好,经济业务来龙去脉一目了然。可是,存目前会计工作中,“摘要”的编写,却不够规范,如有的过于简单,简而不明,只写“收款”、“付款”、“调整科目”等,还有的不合语法,主客体颠倒,将退给某单位款,写成“某单位退款”,等等。出现这种现象的原因,主要是会计人员的素质不高,基础工作不扎实。要改变这种情况,首先要提高会计人员的文化素质,学 Abstract content, accounting vouchers and accounting books occupy a very important position, accounting standards work is an essential part of the content. Well written, the context of economic business at a glance. However, in the current accounting work, the “abstract” is not enough to regulate the compilation. If any, it is too simplistic and simply not clear, and only “collection”, “payment”, “adjustment subject” , Subject and object reversed, will be returned to a unit of funds, written as “a unit refund,” and so on. The reason for this phenomenon is that the quality of accountants is not high and the basic work is not solid. To change this situation, we must first improve the cultural quality of accounting personnel, learning