会计凭证的多视角解读

发布时间：2018-06-27 08:53

本文选题：书面证明 + 经济业务事项　；参考：《财会通讯》2014年04期

【摘要】：正一是从会计核算角度看会计凭证。会计核算是对已经发生的经济业务采用一定的载体和方法,根据信息使用者的要求进行反映的过程。在整个会计核算过程中,会计凭证是第一个关口,是会计核算的出发点,并贯穿始终。会计核算中一般将会计凭证分为原始凭证和记账凭证,它们具有不同的特点,对会计核算起着不同的作用。原始凭证又称单据,它是用来记录经济业务发生或完成情
[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.
【作者单位】：石河子大学经济与管理学院;
【分类号】：F231.3

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