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结帐方法的正确与否,直接关系到会计业务基础工作的质量,目前在实际工作中,结帐方法很不一致,下面就结帐方法谈谈自己的看法:一、前期结转余额应记那一栏目前做法大体上有三种:一是把余额记在余额栏内;二是既记在余额栏内又相应的记在借或贷方栏内;三是只记在借方或贷方发生额栏里,而余额栏则不记,在摘要栏说明是前期或上年结转数。我个人看,这三种记法,第一种是对的。因为前期结转余额和本期发生额是两个不同的概念,记在同一栏内,显然是混淆了两个不同概念的意义。
Checkout method is correct or not, is directly related to the quality of accounting work, the current work in practice, the checkout method is very inconsistent, the following checkout method to talk about their own views: First, the balance of the previous balance should bear in mind that There are basically three ways to do a column at present: one is to balance the balance in the column of the balance; the other is to record both the balance column and the corresponding column in the loan or debit; the third is only in the debit or credit amount column , While the balance bar is not recorded, the summary column shows the previous or previous year carry forwards. Personally, I personally think these three notations are correct. The first one is correct. Because the balance between the previous carry-over and the current balance are two different concepts, keeping in the same column obviously obscures the meaning of the two different concepts.