会计备忘录或称会计事项说明,它泛指附在记帐凭证或原始凭证之后,由会计人员记述会计事项情节的说明。会计备忘录在任何一个会计制度中都没有正式认可,但却为广大会计人员所使用。会计备忘录的内容:(1) 记述复杂的转帐、冲帐、倒帐的原因。如内部往来列帐通知、材料价差的分配与冲转、已列为专用基金的大修理基金开支经有关业务人员判定为中小修理而改列成本等,在原始凭证之外作一个备忘录,说明事项原委、经过、经手人。(2) 记述有争议的会计事项。如有些开支 Accounting Memorandum or Accounting Description, which refers to the accounting vouchers attached to the original document or evidence, the accountants record accounting matters described in the plot. Accounting memorandum in any one accounting system are not officially recognized, but it is used by the majority of accounting personnel. Accounting memorandum contents: (1) Describe the reasons for the complex transfer, write-off, charge-back. Such as the internal accounts ledger notice, the distribution and transfer of material spreads, has been classified as a dedicated fund overhaul Fund expenses determined by the relevant business staff as a minor repairs and change the cost, etc., in addition to the original document to make a memorandum, explain matters The whole story, after, handle people. (2) Describe the disputed accounting matters. If some expenses