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科目汇总表,又叫记账凭证汇总表。它是根据记账凭证定期汇总编制,以表格的形式列示有关总分类账户的本期发生额合计数,作为登记总分类账的记账依据。根据科目汇总表登记总账,可以大大简化登记总账的手续,减少登记总账的工作量,因而在大中型企业中得到了广泛应用。一、科目汇总表的格式在实际工作中,科目汇总表可以采用不同的格式(见表1、表2),但不论何种格式,科目汇总表都只反映各科目借方发生额合计数和贷方发生额合计数,不能反映各个账户的对应关系。
Account summary table, also called summary document voucher. It is based on a summary of accounting vouchers prepared in a tabular form presented in the current general ledger account the total amount of current period, as a registered general ledger basis of accounting. Registering the general ledger according to the account summary table can greatly simplify the registration of the general ledger and reduce the workload of the general ledger registration. Therefore, it has been widely used in large and medium-sized enterprises. First, the format of account summary table In the actual work, the account summary table can use different formats (see Table 1, Table 2), but regardless of the format, the account summary table only reflects the debit of each subject sum and credit Occurred sum, can not reflect the correspondence between the accounts.