會(huì)計(jì)實(shí)踐操作的工具和手段9課件

1、會(huì)計(jì)實(shí)踐操作會(huì)計(jì)確認(rèn)、計(jì)量、記錄、報(bào)告1會(huì)計(jì)實(shí)務(wù)操作流程：1.設(shè)置會(huì)計(jì)科目和會(huì)計(jì)賬戶2.復(fù)式記賬3.填制和審核會(huì)計(jì)憑證4.登記賬薄5.編制財(cái)務(wù)報(bào)表Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.第一節(jié) 會(huì)計(jì)憑證一、會(huì)計(jì)憑證的含義和種類1.概念指用來記載經(jīng)濟(jì)業(yè)務(wù)，明確經(jīng)濟(jì)責(zé)任的書面證明，是登記賬簿的主要依據(jù)。2.作用:有利于及時(shí)客觀提供會(huì)計(jì)信息有利于加強(qiáng)經(jīng)濟(jì)管理上的責(zé)任制有利于發(fā)揮會(huì)計(jì)的監(jiān)督作用2Evaluation

2、only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.第一節(jié) 會(huì)計(jì)憑證3按編制程序和用途分類原始憑證記賬憑證一、會(huì)計(jì)憑證的含義和種類Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.4二、原始憑證1.原始憑證的意義和分類(1)原始憑證的含義 經(jīng)濟(jì)業(yè)務(wù)發(fā)生時(shí)取得或填制的，

3、載明業(yè)務(wù)內(nèi)容和完成情況的證明文件。 會(huì)計(jì)核算的原始資料和主要依據(jù)。(2)原始憑證的分類Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.5原始憑證按來源分外來原始憑證自制原始憑證按填制程序和用途分一次憑證累計(jì)憑證匯總憑證Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 As

4、pose Pty Ltd.6Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.7Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.8Evaluation only.Created with Aspose.Slides for .NET 3.5

5、Client Profile .Copyright 2004-2011 Aspose Pty Ltd.9原始憑證按原始憑證來源分按原始憑證填制方法分外來原始憑證自制原始憑證一次憑證累計(jì)憑證匯總原始憑證原始憑證的基本內(nèi)容原始憑證的名稱填制憑證的日期填制憑證單位名稱或填制人姓名接受憑證單位名稱經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)名稱、數(shù)量、單價(jià)和金額經(jīng)辦人員的簽名或蓋章Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.102.原始憑

6、證的基本內(nèi)容Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.3.原始憑證的填制（1）記錄真實(shí)，填制及時(shí)（2）內(nèi)容完整（3）簽名或蓋章（4）書寫規(guī)范（5）連續(xù)編號(hào)（6）正確更正11Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.4.原始憑證的

7、審核真實(shí)性合法性完整性準(zhǔn)確性的審核。12Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.13三、記賬憑證(1)記賬憑證的含義 根據(jù)原始憑證歸類整理編制； 會(huì)計(jì)分錄憑證； 登記賬簿的直接依據(jù)。(2)記賬憑證的種類Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose

8、 Pty Ltd.14記賬憑證按用途分專用記賬憑證通用記賬憑證按填列科目的數(shù)目分 單式記賬憑證復(fù)式記賬憑證借項(xiàng)記賬憑證貸項(xiàng)記賬憑證按包括的內(nèi)容分單一記賬憑證匯總記賬憑證科目匯總表匯總收款憑證匯總付款憑證匯總轉(zhuǎn)賬憑證Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.15通用記賬憑證Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile

9、.Copyright 2004-2011 Aspose Pty Ltd.16專用記賬憑證收款憑證付款憑證轉(zhuǎn)賬憑證Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.17Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.18Evalu

10、ation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.19特別提醒！對(duì)于現(xiàn)金和銀行存款之間的存取（相互劃轉(zhuǎn)）業(yè)務(wù)，為避免重復(fù)記賬，應(yīng)統(tǒng)一按減少方填制付款憑證（均付款在先），而不填制收款憑證。 從銀行提取現(xiàn)金： 借：現(xiàn)金 1 000 收款 貸：銀行存款 1 000 付款 將現(xiàn)金存入銀行： 借：銀行存款 1 000 收款 貸：現(xiàn)金 1 000 付款Evaluation only.Created with Aspose.Slides fo

11、r .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.20Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.211/3Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty

12、Ltd.222/3Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.23Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.24Evaluation only.Created with Aspose.Slides for .NET 3.5 Cli

13、ent Profile .Copyright 2004-2011 Aspose Pty Ltd.25Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.26Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.27收款憑證3收款憑證2收

14、款憑證1付款憑證3付款憑證2付款憑證1轉(zhuǎn)賬憑證3轉(zhuǎn)賬憑證2轉(zhuǎn)賬憑證1按科目匯總科目匯總表Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.28Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.記賬憑證的基本內(nèi)容1、名稱：?jiǎn)挝幻Q和記賬憑證名稱2

15、、日期和編號(hào)。3、經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)的內(nèi)容摘要。4、會(huì)計(jì)分錄。5、過賬備注6、所附原始憑證張數(shù)。7、制證、審核、記賬、會(huì)計(jì)主管等有關(guān)人員的簽章或蓋簽章等。29Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.302.記賬憑證的基本內(nèi)容VVEvaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2

16、011 Aspose Pty Ltd.2.記賬憑證的填制方法記錄真實(shí)手續(xù)完備內(nèi)容齊全 書寫規(guī)范填制及時(shí) 以上五點(diǎn)是對(duì)填制原始憑證和記賬憑證的共同要求。但填制記賬憑證時(shí)還應(yīng)注意以下四點(diǎn)：31Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.32VV 摘要簡(jiǎn)明 科目運(yùn)用準(zhǔn)確 附件齊全 連續(xù)編號(hào)Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Pro

17、file .Copyright 2004-2011 Aspose Pty Ltd.33Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.34Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.記賬憑證的審核35VVEvaluatio

18、n only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.5.2 會(huì)計(jì)憑證4.會(huì)計(jì)憑證的傳遞與保管會(huì)計(jì)憑證在會(huì)計(jì)主體內(nèi)部有關(guān)人員之間辦理業(yè)務(wù)手續(xù)的過程。36Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.2. 會(huì)計(jì)憑證傳遞的內(nèi)容有序的傳遞路線 合理的傳遞時(shí)間 嚴(yán)密的傳

19、遞手續(xù)37審核人員出納人員填制人員記賬人員原始憑證記賬憑證保管人員Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.38二、會(huì)計(jì)憑證的保管 對(duì)使用過的會(huì)計(jì)憑證的保護(hù)與管理。 1) 整理歸類 2) 造冊(cè)歸檔 3) 控制借閱 4) 期滿銷毀Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004

20、-2011 Aspose Pty Ltd.39 第二節(jié) 會(huì) 計(jì) 賬 簿Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.40 由具有一定格式、相互聯(lián)結(jié)的賬頁(yè)組成的簿籍。用以全面、連續(xù)、系統(tǒng)地記錄各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)。賬 簿扉 頁(yè) 填寫“賬簿使用登記表”或“賬戶目錄”等內(nèi)容賬 頁(yè) 格式不一，用以記錄具體經(jīng)濟(jì)業(yè)務(wù)內(nèi)容封 面（含封底） 起保護(hù)賬頁(yè)的作用會(huì)計(jì)賬簿的組成內(nèi)容一、賬簿的概念Evaluation only.Created w

21、ith Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.412.會(huì)計(jì)賬簿的種類（1）會(huì)計(jì)賬簿按用途分類（2）會(huì)計(jì)賬簿按外表形式分類（3）會(huì)計(jì)賬簿按格式分類序時(shí)賬簿分類賬簿備查賬簿訂本式賬簿活頁(yè)式賬簿卡片式賬簿三欄式數(shù)量金額式多欄式Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.42：原材料Eval

22、uation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.43Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.44Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5

23、.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.453.賬簿的登記規(guī)則1）內(nèi)容齊全準(zhǔn)確2）做好登記標(biāo)記3）書寫適當(dāng)留格4）使用藍(lán)黑墨水5）紅字限制使用6）賬頁(yè)連續(xù)登記 7）注明余額方向8）賬頁(yè)結(jié)轉(zhuǎn)說明Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.46Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Pro

24、file .Copyright 2004-2011 Aspose Pty Ltd.47總 賬 會(huì)計(jì)科目：生產(chǎn)成本 摘 要 借 方 貸 方 千 百 十 萬(wàn) 千 百 十 元 角 分 千 百 十 萬(wàn) 千 領(lǐng)用材料 1 0 0 0 0 0 0 領(lǐng)用材料 1 0 0 0 0 0 0總 賬 會(huì)計(jì)科目：生產(chǎn)成本 千 百 十 萬(wàn) 千 百 十 元 角 分 千 百 十 萬(wàn) 千 領(lǐng)用材料 1 0 0 0 0 0 0 領(lǐng)用材料 1 0 0 0 0 0 0書寫正確(占行高二分之一)書寫錯(cuò)誤(書寫占滿格)摘 要借 方貸 方Evaluation only.Created with Aspose.Slides

25、for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.48Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.49Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty L

26、td.504.錯(cuò)賬更正方法（1）錯(cuò)賬的基本類型記賬憑證正確但登記賬簿發(fā)生錯(cuò)誤。記賬憑證錯(cuò)誤引發(fā)賬簿登記錯(cuò)誤。（2）錯(cuò)賬的具體更正方法劃線更正法紅字更正法補(bǔ)充登記法Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.51劃線更正法適用于更正記賬憑證正確只是記賬時(shí)發(fā)生的錯(cuò)賬。 【例】用銀行存款3 275元購(gòu)買辦公用品。記賬憑證上編制的分錄為： 借：管理費(fèi)用 3 275 貸：銀行存款 3 275 更正方法為：分錄沒錯(cuò)，無須更正

27、。 銀行存款 管理費(fèi)用 3 275 3 275 3 257 75 3 257原來的錯(cuò)賬張清更正方法錯(cuò)誤更正方法正確Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.52紅字更正法 適用于更正記賬憑證會(huì)計(jì)科目用錯(cuò)而引發(fā)的錯(cuò)賬。 【例】企業(yè)用銀行存款2 500元支付產(chǎn)品銷售廣告費(fèi)。錯(cuò)誤分錄為： 借：管理費(fèi)用 2 500 貸：銀行存款 2 500 借方科目應(yīng)為“營(yíng)業(yè)費(fèi)用”。 更正方法為：Evaluation only.Cre

28、ated with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.53用紅字編分錄并記賬，沖銷錯(cuò)賬： 借：管理費(fèi)用 2 500 貸：銀行存款 2 500 編制正確分錄并記賬： 借：營(yíng)業(yè)費(fèi)用 2 500 貸：銀行存款 2 500Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.54適用于更正記賬憑證

29、上金額寫多而引發(fā)的錯(cuò)賬。 【例】用銀行存款50元支付銀行手續(xù)費(fèi)。錯(cuò)誤分錄為： 借：財(cái)務(wù)費(fèi)用 500 貸：銀行存款 500 分錄中金額寫多。 用紅字編分錄并記賬（金額為正確數(shù)字與錯(cuò)誤數(shù)字二者之差），沖銷錯(cuò)賬： 借：財(cái)務(wù)費(fèi)用 450 貸：銀行存款 450Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.55補(bǔ)充登記法適用于更正記賬憑證上金額寫少而引發(fā)的錯(cuò)賬。 【例】收到某單位歸還的欠款3 500元存入銀行。錯(cuò)誤分錄為： 借

30、：銀行存款 350 貸：應(yīng)收賬款 350 會(huì)計(jì)分錄中金額寫少。 編制正確分錄并記賬（金額為正確數(shù)字與錯(cuò)誤數(shù)字二者之差3 150元），沖銷錯(cuò)賬： 借：銀行存款 3 150 貸：應(yīng)收賬款 3 150Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.565.結(jié)賬與對(duì)賬（1）結(jié)賬 結(jié)賬的含義 在會(huì)計(jì)期末對(duì)一定時(shí)期內(nèi)賬簿記錄所做的結(jié)束工作。主要是結(jié)算出每個(gè)賬戶的本期發(fā)生額和期末余額，并結(jié)轉(zhuǎn)下一會(huì)計(jì)期間。Evaluation on

31、ly.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.57結(jié)賬的內(nèi)容Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.58結(jié)賬的方法月結(jié) 每月末時(shí)進(jìn)行的結(jié)賬。Evaluation only.Created with Aspose.Slides for .NET 3.5 Cl

32、ient Profile .Copyright 2004-2011 Aspose Pty Ltd.59年結(jié) 年末時(shí)進(jìn)行的結(jié)賬。 Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.60（2）對(duì)賬對(duì)賬的含義核對(duì)賬目，為保證賬簿記錄真實(shí)、完整和準(zhǔn)確對(duì)有關(guān)數(shù)據(jù)進(jìn)行檢查、核對(duì)的方法。Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Prof

33、ile .Copyright 2004-2011 Aspose Pty Ltd.61對(duì)賬的內(nèi)容與方法Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.626.賬簿的更換與保管 在會(huì)計(jì)年度終了時(shí)，將本年度的賬簿更換為次年度新賬簿的工作。 Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyrig

34、ht 2004-2011 Aspose Pty Ltd.第三節(jié) 會(huì)計(jì)核算組織程序63Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.64一、 會(huì)計(jì)核算組織程序的意義與原則1.會(huì)計(jì)核算組織程序的含義 會(huì)計(jì)主體采用的會(huì)計(jì)憑證、賬簿、報(bào)表的種類和格式與記賬程序相互結(jié)合的方式。 會(huì)計(jì)核算形式。Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Prof

35、ile .Copyright 2004-2011 Aspose Pty Ltd.652.設(shè)計(jì)會(huì)計(jì)核算組織程序的原則 結(jié)合實(shí)際，滿足需要 保證質(zhì)量，提高效率 力求簡(jiǎn)化，降低成本3.會(huì)計(jì)核算組織程序的種類 （1）記賬憑證核算組織程序 （2）科目匯總表核算組織程序 （3）匯總記賬憑證核算組織程序 （4）日記總賬核算組織程序Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.二、 記賬憑證核算組織程序1.記賬憑證核

36、算組織程序下的憑證與賬簿種類66記賬憑證專用記賬憑證收款憑證付款憑證轉(zhuǎn)賬憑證會(huì)計(jì)賬簿（借、貸、余三欄式）匯總記賬憑證（收、付、余三欄式）（借、貸、余三欄式）（數(shù)量金額式）（多欄式）總 賬明細(xì)賬日記賬Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.2.記賬憑證核算組織程序下賬務(wù)處理步驟67 會(huì)計(jì)報(bào)表現(xiàn)金日記賬轉(zhuǎn)賬憑證付款憑證收款憑證原始憑證總 賬明細(xì)賬銀行存款日記賬3.記賬憑證核算組織程序的特點(diǎn) 根據(jù)記賬憑證直接逐筆登

37、記總賬。Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.4.記賬憑證核算組織程序的優(yōu)缺點(diǎn)及適用范圍68記賬憑證上能夠清晰的反映賬戶之間的對(duì)應(yīng)關(guān)系?？傎~比較詳細(xì)地反映經(jīng)濟(jì)業(yè)務(wù)的發(fā)生情況?？傎~登記方法簡(jiǎn)單，易于掌握?？傎~登記工作量過大。賬頁(yè)耗用多，預(yù)留賬頁(yè)多少難以把握。規(guī)模較小、經(jīng)濟(jì)業(yè)務(wù)量小、憑證不多的會(huì)計(jì)主體。優(yōu)點(diǎn)缺點(diǎn)適用范圍Evaluation only.Created with Aspose.Slides for

38、.NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.三、 匯總記賬憑證核算組織程序1.匯總記賬憑證核算組織程序下的憑證與賬簿種類69Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.2.匯總記賬憑證的編制方法 1）匯總收款憑證的編制方法基本方法：按借方科目（現(xiàn)金、銀行存款）設(shè)置，按它們相應(yīng)的貸方科目定期（按旬等）匯總，計(jì)算出每一個(gè)貸方科目

39、合計(jì)數(shù)，填入?yún)R總收款憑證中。70 2）匯總付款憑證的編制方法基本方法：按貸方科目（現(xiàn)金、銀行存款）設(shè)置，按它們相應(yīng)的借方科目定期（按旬等）匯總，計(jì)算出每一個(gè)借方科目合計(jì)數(shù)，填入?yún)R總付款憑證中。3）匯總轉(zhuǎn)賬憑證的編制方法基本方法：按貸方科目（原材料、固定資產(chǎn)等）設(shè)置，按它們相應(yīng)的借方科目定期（按旬等）匯總，計(jì)算出每一個(gè)借方科目合計(jì)數(shù)，填入?yún)R總轉(zhuǎn)賬憑證中。Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.713.匯總記賬憑

40、證核算組織程序下賬務(wù)處理步驟4.匯總記賬憑證核算組織程序的特點(diǎn) 根據(jù)匯總記賬憑證的匯總數(shù)字登記總賬。 現(xiàn)金日記賬轉(zhuǎn)賬憑證付款憑證收款憑證原始憑證明細(xì)賬匯總收款憑證匯總轉(zhuǎn)賬憑證匯總付款憑證總 賬會(huì)計(jì)報(bào)表銀行存款日記賬Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.725.匯總記賬憑證核算組織程序的優(yōu)缺點(diǎn)及適用范圍匯總記賬憑證上能夠清晰的反映賬戶之間的對(duì)應(yīng)關(guān)系。大大減少了登記總賬的工作量。定期編制匯總記賬憑證的工作量較大

41、。對(duì)匯總過程中可能存在的錯(cuò)誤不易發(fā)現(xiàn)。規(guī)模較大、經(jīng)濟(jì)業(yè)務(wù)比較多、記賬憑證也比較多的會(huì)計(jì)主體。優(yōu)點(diǎn)缺點(diǎn)適用范圍Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.四、 科目匯總表核算組織程序1.科目匯總表核算組織程序下的憑證與賬簿種類73Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.2.科目匯總表的編制方法74其他業(yè)現(xiàn)收6-Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose