会计分录，是用以对每项经济业务按照复式记帐的要求，列示应借应贷或应增应减、应收应付的帐户及其金额的一种记录。为了保证帐户记录符合会计制度规定，并有利于事后检查，在登记帐户前，都要求会计人员必须通过记帐凭证编制会计分录，这是保证会计核算正确的必要手段。可是 An accounting entry is a record of the accounts payable and the amounts due to be credited or due to be credited or recused, in accordance with the double entry requirements of each economy. In order to ensure that the account records in line with the provisions of the accounting system and is conducive to ex-post inspection, before the account registration, accounting personnel must be required to prepare accounting entries through vouchers, which is necessary to ensure that accounting accuracy. but