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会计核算在企业日常管理中起着不可代替的作用,填制记账凭证是会计核算的基础,而记账凭证摘要又是填制记账凭证的重要组成部分,本文就一般商贸流通企业记账凭证常用摘要的编写作一些浅析。
Accounting plays an irreplaceable role in the daily management of enterprises. Filling accounting vouchers is the basis of accounting. Accounting vouchers and summaries are also an important part of accounting vouchers. In this paper, Voucher commonly used in the preparation of some brief analysis.