本文選題：書面證明 + 經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)��； 參考：《財(cái)會(huì)通訊》2014年04期

【摘要】：正一是從會(huì)計(jì)核算角度看會(huì)計(jì)憑證。會(huì)計(jì)核算是對(duì)已經(jīng)發(fā)生的經(jīng)濟(jì)業(yè)務(wù)采用一定的載體和方法,根據(jù)信息使用者的要求進(jìn)行反映的過程。在整個(gè)會(huì)計(jì)核算過程中,會(huì)計(jì)憑證是第一個(gè)關(guān)口,是會(huì)計(jì)核算的出發(fā)點(diǎn),并貫穿始終。會(huì)計(jì)核算中一般將會(huì)計(jì)憑證分為原始憑證和記賬憑證,它們具有不同的特點(diǎn),對(duì)會(huì)計(jì)核算起著不同的作用。原始憑證又稱單據(jù),它是用來記錄經(jīng)濟(jì)業(yè)務(wù)發(fā)生或完成情
[Abstract]:One is to look at accounting vouchers from the perspective of accounting. Accounting is the process of adopting certain carriers and methods to reflect the economic business that has occurred according to the requirements of information users. In the whole accounting process, the accounting voucher is the first pass, is the starting point of accounting, and runs through all the time. In accounting, accounting vouchers are generally divided into original vouchers and accounting vouchers, which have different characteristics and play different roles in accounting. A document, also known as a document, is used to record the occurrence or completion of an economic business.
【作者單位】： 石河子大學(xué)經(jīng)濟(jì)與管理學(xué)院;
【分類號(hào)】：F231.3

【相似文獻(xiàn)】

相關(guān)期刊論文 前4條

1 ;購買學(xué)生火車票問答[J];江蘇交通運(yùn)輸;1995年10期

2 魏敏,冬紅;如何正確填寫票據(jù)和結(jié)算憑證[J];中州審計(jì);1999年04期

3 邵露;王偉國;徐曉鵬;;會(huì)計(jì)憑證的多視角解讀[J];財(cái)會(huì)通訊;2014年04期

4 ;[J];;年期

相關(guān)重要報(bào)紙文章 前1條

1 ;協(xié)議放棄繳納社保費(fèi)無效[N];人民日?qǐng)?bào);2004年

，

本文編號(hào)：2073367