论文部分内容阅读
咨询在建立总账时,规范的科目名称、账页格式、外表形式一般是怎样规定的?(杭州市周莉)解答 (1)企业建立总账时,各科目名称应与国家统一会计制度规定的会计科目名称一致。总账具有分类汇总记录的特点,为确保账簿记录的正确性、完整性,提供会计要素的完整指标,企业应根据自身行业特点和经济业务的内容建立总账,其总账科目名称应与国家统一会计制度规定的会计科目名称一致。
Consultation in the establishment of the general ledger, the standard subject name, accounting format, the appearance of the form is generally how to provide? (Hangzhou Zhou Li) Answer (1) the establishment of the general ledger, the subject name should be consistent with the national accounting system for accounting Subject name is the same. The general ledger has the characteristics of subtotals. To ensure the correctness and completeness of the book records and provide complete indicators of the accounting elements, the enterprise should set up a general ledger according to the characteristics of its own industry and the contents of its economic business. The name of the general ledger should be the same as that of the National Unified Accounting System The same name of the accounting subjects.