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目的:通过查找“本期结余”期末余额在会计报表中的差异原因,提出解决办法,保证会计信息质量。方法:用“丁字账户”重新归集“本期结余”、“医疗卫生支出”账户。结果:会计核算符合会计制度规定,但会计软件用友U8,在月末结转损益时,收入类只结转贷方发生额、支出类只结转借方发生额所致。结论:会计核算必须满足用友U8的特性,才能确保表表一致。
OBJECTIVE: To find out the reasons for the differences between the closing balance of the balance of the current period and the accounting statements and to find solutions to ensure the quality of accounting information. Method: Use “T-Account ” to regroup “current balance ”, “medical expenditure ” account. Results: The accounting complies with the accounting system, but the accounting software UF U8, when the profit and loss carried forward at the end of the month, the income category only carried over to the lender and the borrower only borne the borrower. Conclusion: Accounting UF U8 must meet the characteristics in order to ensure that the same table.