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一、完善核算系统单单设置“固定资产”、“库存物资”科目用以核算部队的实物资产,只能对其进行一般性的登记管理,无法进行综合、全面的计价核算。完整的实物资产核算系统,应包括科目设置、凭证录入、登账结账、卡片式明细管理、统计汇总、数据分析、报表生成等。科目设置:除了设置“固定资产”、“库存物资”外,还应根据“用途”或“名称”设二级科目,在“用途”下,根据名称或是在“名称”下根据型号设三级科目。凭证录入:要求对购入的实物资产、金额与名称同时录入,以体现出经费账与资产账同步管理。登账结账:
First, improve the accounting system Simply set the “fixed assets ” Complete physical assets accounting system, should include the subject set, voucher entry, checkout, card-type management, statistical summary, data analysis, report generation. Account Settings: In addition to setting “fixed assets”, “inventory supplies”, should be based on “use ” or “name ” set two subjects, under “use ”, according to the name or Under the “name” under the model set three subjects. Document entry: Requires the acquisition of physical assets, the amount and name of the same entry, in order to reflect the financial accounts and asset accounts simultaneously managed. Checkout: