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对会计分录的分类,我认为,应根据其特点,从形式、内容和作用三方面进行分类。一、按会计分录的形式分类会计分录是记录经济业务的形式,经济业务是分录所反映的实际内容。会计分录可依据经济业务的复杂程度,划分为四类。1.简单分录,即一借一贷分录。它是分录最基本的形式,反映简单的经济业务。2.复合分录,即一借多贷或多借一贷分录。它反映比较复杂的经济业务。复合分录是由若干个性质相同的简单分录组合而成的。它既可以集中反映某项经济业务的全貌,
The classification of accounting entries, I think, should be based on its characteristics, from the three aspects of form, content and role of classification. First, the classification by accounting entries Accounting entries are recorded in the form of economic business, economic business is the actual content reflected in the entry. Accounting entries can be based on the complexity of economic operations, divided into four categories. 1. A simple entry, that is, a lending entry. It is the most basic form of entry, reflecting simple economic operations. 2. Compound entry, that is, borrow more or borrow more loan entries. It reflects the more complex economic business. Composite entries are composed of several simple entries of the same nature. It can not only reflect the overall picture of an economic business,