登记完记账凭证后应该接着登记什么账本?流程有哪些啊?账本有 记账凭证;总账;明细账;记账汇总表。 请教各位,一个月的记账凭证都登记完整了,登入账本的流程是怎么...

\u8bf7\u95ee\u4f01\u4e1a\u600e\u4e48\u8bb0\u8d26\uff0c\u5177\u4f53\u6d41\u7a0b\u662f\u4ec0\u4e48\uff08\u5177\u4f53\u5230\u6d89\u53ca\u5230\u5f97\u8d26\u672c\u53ca\u987a\u5e8f\uff09\uff0c\u6709\u54ea\u4e9b\u8d26\u672c\u53ca\u7968\u636e\uff1f

\u3000\u3000\u8d22\u52a1\u6d41\u7a0b
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\u3000\u3000\u4e00\u3001\u5927\u81f4\u73af\u8282\uff1a
\u3000\u30001\u3001\u6839\u636e\u539f\u59cb\u51ed\u8bc1\u6216\u539f\u59cb\u51ed\u8bc1\u6c47\u603b\u8868\u586b\u5236\u8bb0\u8d26\u51ed\u8bc1\u3002
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\u3000\u30005\u3001\u6839\u636e\u79d1\u76ee\u6c47\u603b\u8868\u767b\u8bb0\u603b\u8d26\u3002
\u3000\u30006\u3001\u671f\u672b\uff0c\u6839\u636e\u603b\u8d26\u548c\u660e\u7ec6\u5206\u7c7b\u8d26\u7f16\u5236\u8d44\u4ea7\u8d1f\u503a\u8868\u548c\u5229\u6da6\u8868\u3002
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\u3000\u3000\u4e8c\u3001\u5177\u4f53\u5185\u5bb9\uff1a
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\u3000\u30006\u3001\u6ce8\u610f\u95ee\u9898\uff1a
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\u3000\u3000\u4e09\u3001\u62a5\u8868\u95ee\u9898\uff1a
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\u3000\u3000\u7ec6\u8282\u8865\u5145\uff1a
\u3000\u30001\u3001\u589e\u503c\u7a0e\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u5728\u56fd\u7a0e\u62a5\uff082002\u5e741\u67081\u65e5\u4ee5\u540e\u6ce8\u518c\u7684\u4f01\u4e1a\u624d\u5728\u56fd\u7a0e\u529e\u7406\uff1b\u4e2a\u4eba\u6240\u5f97\u7a0e\u548c\u5176\u4ed6\u7a0e\u5728\u5730\u7a0e\u62a5
\u3000\u30002\u3001\u6708\u672b\u8ba4\u8bc1\uff08\u8fdb\u9879\u7a0e\uff09\uff1b\u6708\u521d\u6284\u7a0e\uff08\u9500\u9879\u7a0e\uff09
\u3000\u30003\u3001\u4ee5\u5de5\u8d44\u4e3a\u57fa\u6570100%\uff0c\u798f\u5229\u8d39\u4e3a14%\uff0c\u5de5\u4f1a\u7ecf\u8d392%\uff0c\u804c\u5de5\u6559\u80b2\u8d392.5%\uff0c\uff08\u7a0e\u6cd5\u89c4\u5b9a\uff1a\u5efa\u7acb\u5de5\u4f1a\u7ec4\u7ec7\u7684\u4f01\u4e1a\u3001\u4e8b\u4e1a\u5355\u4f4d\u3001\u793e\u4f1a\u56e2\u4f53\uff0c\u6309\u6bcf\u6708\u5168\u90e8\u804c\u5de5\u5de5\u8d44\u603b\u989d\u76842%\u5411\u5de5\u4f1a\u7f34\u62e8\u7684\u7ecf\u8d39\uff0c\u51ed\u5de5\u4f1a\u7ec4\u7ec7\u5f00\u5177\u7684\u300a\u5de5\u4f1a\u7ecf\u8d39\u62e8\u7f34\u6b3e\u4e13\u7528\u6536\u636e\u300b\u5728\u7a0e\u524d\u6263\u9664\u3002\u51e1\u4e0d\u80fd\u51fa\u5177\u300a\u5de5\u4f1a\u7ecf\u8d39\u62e8\u7f34\u6b3e\u4e13\u7528\u6536\u636e\u300b\u7684\uff0c\u5176\u63d0\u53d6\u7684\u804c\u5de5\u5de5\u4f1a\u7ecf\u8d39\u4e0d\u5f97\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u524d\u6263\u9664\uff09\u3002
\u3000\u30004\u3001\u4e09\u9669\u4e00\u91d1\uff1a\u4f4f\u623f\u516c\u79ef\u91d1\uff0c\u517b\u8001\u4fdd\u9669\u91d1\uff0c\u533b\u7597\u4fdd\u9669\u91d1\uff0c\u5931\u4e1a\u4fdd\u9669\u91d1
\u3000\u30005\u3001\u6d41\u901a\u4f01\u4e1a\u8fd0\u8f93\u8d39\uff0c\u88c5\u5378\u8d39\uff0c\u5408\u7406\u635f\u8017\uff0c\u68c0\u9a8c\u8d39\u5747\u8ba1\u5165\u8425\u4e1a\u8d39\u7528\uff0c\u5de5\u4e1a\u4f01\u4e1a\u8ba1\u5165\u6210\u672c
\u3000\u30006\u3001\u5355\u4f4d\u65e0\u5de5\u4f1a\u7ec4\u7ec7\u7684,\u4e0d\u80fd\u8ba1\u63d0\u5de5\u4f1a\u7ecf\u8d39,\u66f4\u4e0d\u5fc5\u8ba1\u63d0\u540e\u518d\u8c03\u6574\u3002\u6240\u5f97\u7a0e\u53ea\u987b\u6bcf\u5b63\u63d0\u4e00\u6b21\u5c31\u53ef,\u4e0d\u9700\u6bcf\u6708\u8ba1\u63d0.
\u3000\u30007\u3001\u73b0\u91d1\u4e00\u822c\u4ece\u201c\u57fa\u672c\u5b58\u6b3e\u6237\u201d\u4e2d\u63d0\u53d6\uff0c\u4e00\u822c\u89c4\u5b9a\u7ed3\u7b97\u5e10\u6237\u4e0d\u80fd\u63d0\u53d6\u73b0\u91d1\uff0c\u5982\u6709\u7279\u6b8a\u60c5\u51b5\u65b9\u53ef\uff08\u949f\u4e66\u8865\u5145\uff09\u3002
\u3000\u30008\u3001\u5dee\u65c5\u8d39\u7684\u5f00\u652f\u8303\u56f4\uff1a\u4ea4\u901a\u8d39\uff0c\u4f4f\u5bbf\u8d39\uff0c\u4f19\u98df\u8865\u52a9\u8d39\uff0c\u90ae\u7535\u8d39\uff0c\u884c\u674e\u8fd0\u8d39\uff0c\u6742\u8d39
\u3000\u30009\u3001\u51fa\u7eb3\u65e5\u8bb0\u8d26\u4fdd\u5b5825\u5e74
\u3000\u3000\u51e0\u4e2a\u5f88\u6709\u7528\u7684\u5206\u5f55\uff1a
\u3000\u30001\u3001\u73b0\u91d1\u957f\u6b3e
\u3000\u3000\u501f\uff1a\u73b0\u91d1
\u3000\u3000\u8d37\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2
\u3000\u3000\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2
\u3000\u3000\u8d37\uff1a\u8425\u4e1a\u5916\u6536\u5165\uff08\u6ce8\uff1a\u65e0\u6cd5\u67e5\u660e\u539f\u56e0\uff09
\u3000\u30002\u3001\u73b0\u91d1\u77ed\u6b3e
\u3000\u3000\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2
\u3000\u3000\u8d37\uff1a\u73b0\u91d1
\u3000\u3000\u501f\uff1a\u5176\u4ed6\u5e94\u6536\u6b3e\u2014\u2014\u5e94\u6536\u73b0\u91d1\u77ed\u7f3a\u6b3e\uff08\u4e2a\u4eba\uff09
\u3000\u3000\u2014\u2014\u5e94\u6536\u4fdd\u9669\u8d54\u507f\u6b3e
\u3000\u3000\u7ba1\u7406\u8d39\u7528\u2014\u2014\u73b0\u91d1\u77ed\u7f3a\uff08\u6ce8\uff1a\u65e0\u6cd5\u67e5\u660e\u539f\u56e0\uff09
\u3000\u3000\u8d37\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2
\u3000\u30003\u3001\u63d0\u53d6\u798f\u5229\u8d39
\u3000\u3000\u501f\uff1a\u751f\u4ea7\u6210\u672c
\u3000\u3000\u8425\u4e1a\u8d39\u7528
\u3000\u3000\u7ba1\u7406\u8d39\u7528
\u3000\u3000\u8d37\uff1a\u5e94\u4ed8\u798f\u5229\u8d39
\u3000\u30004\u3001\u8ba1\u63d0\u5de5\u4f1a\u7ecf\u8d39
\u3000\u3000\u501f\uff1a\u7ba1\u7406\u8d39\u7528\u2014\u2014\u5de5\u4f1a\u7ecf\u8d39
\u3000\u3000\u8d37\uff1a\u5176\u4ed6\u5e94\u4ed8\u6b3e\u2014\u2014\u5de5\u4f1a\u7ecf\u8d39
\u3000\u30005\u3001\u8ba1\u63d0\u804c\u5de5\u6559\u80b2\u7ecf\u8d39
\u3000\u3000\u501f\uff1a\u7ba1\u7406\u8d39\u7528\u2014\u2014\u804c\u5de5\u6559\u80b2\u8d39
\u3000\u3000\u8d37\uff1a\u5176\u4ed6\u5e94\u4ed8\u6b3e\u2014\u2014\u804c\u5de5\u6559\u80b2\u8d39
\u3000\u30006\u3001\u652f\u4ed8\u5de5\u8d44
\u3000\u3000\u501f\uff1a\u5e94\u4ed8\u5de5\u8d44
\u3000\u3000\u8d37\uff1a\u73b0\u91d1
\u3000\u3000\u5e94\u4ea4\u7a0e\u91d1\u2014\u2014\u5e94\u4ea4\u4e2a\u4eba\u6240\u5f97\u7a0e
\u3000\u3000\u5176\u4ed6\u5e94\u4ed8\u6b3e
\u3000\u3000\u5176\u4ed6\u5e94\u6536\u6b3e\uff08\u4ee3\u6263\u6b3e\u9879\uff09
\u3000\u30007\u3001\u63d0\u53d6\u57ce\u5efa\u7a0e
\u3000\u3000\u501f\uff1a\u4e3b\u8425\u4e1a\u52a1\u7a0e\u91d1\u53ca\u9644\u52a0/\u5176\u4ed6\u4e1a\u52a1\u652f\u51fa
\u3000\u3000\u8d37\uff1a\u5e94\u4ea4\u7a0e\u91d1\u2014\u2014\u5e94\u4ea4\u57ce\u5efa\u7a0e
\u3000\u30008\u3001\u8ba1\u63d0\u6559\u80b2\u8d39\u9644\u52a0
\u3000\u3000\u501f\uff1a\u4e3b\u8425\u4e1a\u52a1\u7a0e\u91d1\u53ca\u9644\u52a0
\u3000\u3000\u8d37\uff1a\u5176\u4ed6\u5e94\u4ea4\u6b3e\u2014\u2014\u6559\u80b2\u8d39\u9644\u52a0
\u3000\u30009\u3001\u5370\u82b1\u7a0e
\u3000\u3000\u501f\uff1a\u7ba1\u7406\u8d39\u7528/\u5f85\u644a\u8d39\u7528
\u3000\u3000\u8d37\uff1a\u94f6\u884c\u5b58\u6b3e/\u73b0\u91d1\uff08\u6bcf\u672c\u8d26\u7c3f\u8d34\u4e94\u5143\u5370\u82b1\u7a0e\uff09

\u3000\u3000\u51fa\u7eb3\u5de5\u4f5c
\u3000\u3000\u4e00\u3001\u529e\u7406\u94f6\u884c\u5b58\u6b3e\u548c\u73b0\u91d1\u9886\u53d6\u3002
\u3000\u3000\u4e8c\u3001\u8d1f\u8d23\u652f\u7968\u3001\u6c47\u7968\u3001\u53d1\u7968\u3001\u6536\u636e\u7ba1\u7406\u3002
\u3000\u3000\u4e09\u3001\u505a\u94f6\u884c\u8d26\u548c\u73b0\u91d1\u8d26\uff0c\u5e76\u8d1f\u8d23\u4fdd\u7ba1\u8d22\u52a1\u7ae0\u3002
\u3000\u3000\u56db\u3001\u8d1f\u8d23\u62a5\u9500\u5dee\u65c5\u8d39\u7684\u5de5\u4f5c\u3002
\u3000\u30001\u3001\u5458\u5de5\u51fa\u5dee\u5206\u501f\u652f\u548c\u4e0d\u53ef\u501f\u652f\uff0c\u82e5\u9700\u8981\u501f\u652f\u5c31\u5fc5\u987b\u586b\u5199\u501f\u652f\u5355\uff0c\u7136\u540e\u4ea4\u603b\u7ecf\u7406\u5ba1\u6279\u7b7e\u540d\uff0c\u4ea4\u7531\u8d22\u52a1\u5ba1\u6838\uff0c\u786e\u8ba4\u65e0\u8bef\u540e\uff0c\u7531\u51fa\u7eb3\u53d1\u6b3e\u3002
\u3000\u30002\u3001\u5458\u5de5\u51fa\u5dee\u56de\u6765\u540e\uff0c\u636e\u5b9e\u586b\u5199\u652f\u4ed8\u8bc1\u660e\u5355\uff0c\u5e76\u5728\u5355\u540e\u9762\u8d34\u4e0a\u6536\u636e\u6216\u53d1\u7968\uff0c\u5148\u4ea4\u7531\u8bc1\u660e\u4eba\u7b7e\u540d\uff0c\u7136\u540e\u7ed9\u603b\u7ecf\u7406\u7b7e\u540d\uff0c\u8fdb\u884c\u5b9e\u62a5\u5b9e\u9500\uff0c\u518d\u7ecf\u4f1a\u8ba1\u5ba1\u6838\u540e\uff0c\u7531\u51fa\u7eb3\u7ed9\u4e88\u62a5\u9500\u3002
\u3000\u3000\u4e94\u3001\u5458\u5de5\u5de5\u8d44\u7684\u53d1\u653e\u3002

\u3000\u3000A\u73b0\u91d1\u6536\u4ed8
\u3000\u30001\u3001\u73b0\u91d1\u6536\u4ed8\u7684\uff0c\u8981\u5f53\u9762\u70b9\u6e05\u91d1\u989d\uff0c\u5e76\u6ce8\u610f\u7968\u9762\u7684\u771f\u4f2a\u3002 \u82e5\u6536\u5230\u5047\u5e01\u4e88\u4ee5\u6ca1\u6536\uff0c\u7531\u8d23\u4efb\u4eba\u8d1f\u8d23\u3002
\u3000\u30002\u3001\u73b0\u91d1\u4e00\u7ecf\u4ed8\u6e05\uff0c\u5e94\u5728\u539f\u5355\u636e\u4e0a\u52a0\u76d6"\u73b0\u91d1\u4ed8\u8bab\u7ae0"\u3002\u591a\u4ed8\u6216\u5c11\u4ed8\u91d1\u989d\uff0c\u7531\u8d23\u4efb\u4eba\u8d1f\u8d23\u3002
\u3000\u30003\u3001\u628a\u6bcf\u65e5\u6536\u5230\u7684\u73b0\u91d1\u9001\u5230\u94f6\u884c\uff0c\u4e0d\u5f97"\u5750\u652f"\u3002
\u3000\u30004\u3001\u6bcf\u65e5\u505a\u597d\u65e5\u5e38\u7684\u73b0\u91d1\u76d8\u5b58\u5de5\u4f5c\uff0c\u505a\u5230\u8d26\u5b9e\u76f8\u7b26\u3002\u505a\u597d\u73b0\u91d1\u7ed3\u62a5\u5355\uff0c\u9632\u6b62\u73b0\u91d1\u76c8\u4e8f\u3002\u4e0b\u73ed\u540e\u73b0\u91d1\u4e0e\u7b49\u4ef7\u7269\u4ea4\u8fd8\u603b\u7ecf\u7406\u5904\u3002
\u3000\u30005\u3001\u4e00\u822c\u4e0d\u529e\u7406\u5927\u9762\u989d\u73b0\u91d1\u7684\u652f\u4ed8\u4e1a\u52a1\uff0c\u652f\u4ed8\u7528\u8f6c\u8d26\u6216\u6c47\u5151\u624b\u7eed\u3002 \u7279\u6b8a\u60c5\u51b5\u9700\u5ba1\u6279\u3002
\u3000\u30006\u3001\u5458\u5de5\u5916\u51fa\u501f\u6b3e\u65e0\u8bba\u91d1\u989d\u591a\u5c11\uff0c\u90fd\u987b\u603b\u7ecf\u7406\u7b7e\u5b57\uff0c\u6279\u51c6\u5e76\u7528\u501f\u652f\u5355\u501f\u6b3e\u3002\u82e5\u65e0\u6279\u51c6\u501f\u6b3e\uff0c\u5f15\u8d77\u7ea0\u7eb7\uff0c\u7531\u8d23\u4efb\u4eba\u81ea\u8d1f\u3002

\u3000\u3000B \u94f6\u884c\u8d26\u5904\u7406
\u3000\u30001\u3001\u767b\u8bb0\u94f6\u884c\u65e5\u8bb0\u8d26\u65f6\u5148\u5206\u6e05\u8d26\u6237\uff0c\u907f\u514d\u5f20\u51a0\u674e\u6234\u3002\u5f00\u6c47\u5151\u624b\u7eed\u3002
\u3000\u30002\u3001\u6bcf\u65e5\u7ed3\u51fa\u5404\u8d26\u6237\u5b58\u6b3e\u4f59\u989d\uff0c\u4ee5\u4fbf\u603b\u7ecf\u7406\u53ca\u8d22\u52a1\u4f1a\u8ba1\u4e86\u89e3\u516c\u53f8\u8d44\u91d1\u8fd0\u4f5c\u60c5\u51b5\uff0c\u4ee5\u8c03\u5ea6\u8d44\u91d1\u3002\u6bcf\u65e5\u4e0b\u73ed\u4e4b\u524d\u586b\u5236\u7ed3\u62a5\u5355\u3002
\u3000\u30003\u3001\u4fdd\u7ba1\u597d\u5404\u79cd\u7a7a\u767d\u652f\u7968\uff0c\u4e0d\u5f97\u968f\u610f\u4e71\u653e\u3002
\u3000\u30004\u3001\u516c\u53f8\u8d26\u52a1\u7ae0\u5e73\u65f6\u7531\u51fa\u7eb3\u4fdd\u7ba1\u3002
\u3000\u3000C\u62a5\u9500\u5ba1\u6838
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\u3000\u3000\u4e00\u3001\u589e\u503c\u7a0e\u7a0e\u989d\u8ba1\u7b97
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\u3000\u3000\u6bcf\u6708\u6708\u521d\u4f01\u4e1a\u6210\u529f\u7533\u62a5\u540e\uff0c\u53ef\u53bb\u94f6\u884c\u6253\u5370\u5b8c\u7a0e\u51ed\u8bc1\uff0c\u4e0d\u80fd\u5728\u94f6\u884c\u6253\u5370\u5b8c\u7a0e\u51ed\u8bc1\u7684\u5e94\u53bb\u7a0e\u52a1\u673a\u5173\u6253\u5370\u3002\u53d6\u5f97\u51ed\u8bc1\u540e\u53ca\u65f6\u5165\u8d26\uff0c\u51b2\u51cf\u4e0a\u6708\u8ba1\u63d0\u7a0e\u91d1\u6216\u76f4\u63a5\u8bb0\u5165\u5f53\u6708\u8d39\u7528\uff08\u5982\u5370\u82b1\u7a0e\u7b49\u4e0d\u9700\u8981\u9884\u5148\u8ba1\u63d0\u7684\u7a0e\u91d1\uff0c\u5728\u53d6\u5f97\u65f6\u76f4\u63a5\u8bb0\u5165\u8d39\u7528\uff09\u3002
\u3000\u3000\uff08\u4e8c\uff09\u4e1a\u52a1\u53d1\u7968\u5904\u7406
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\u3000\u3000\uff08\u4e09\uff09\u8d39\u7528\u7c7b\u53d1\u7968\u5904\u7406
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\u3000\u3000\uff08\u56db\uff09\u6210\u672c\u8ba1\u7b97\u53ca\u5165\u8d26\u5904\u7406
\u3000\u3000\u5bf9\u751f\u4ea7\u6027\u4f01\u4e1a\uff0c\u5e94\u505a\u597d\u5185\u90e8\u5355\u636e\u4f20\u9012\u89c4\u5b9a\uff0c\u5c06\u516c\u53f8\u53d1\u751f\u7684\u6240\u6709\u4e0e\u751f\u4ea7\u6709\u5173\u7684\u5185\u90e8\u5355\u636e\u53ca\u65f6\u6709\u6548\u7684\u4f20\u9012\u5230\u8d22\u52a1\u624b\u4e2d\uff0c\u8fdb\u884c\u6210\u672c\u6838\u7b97\uff0c\u786e\u4fdd\u6210\u672c\u8ba1\u7b97\u7684\u51c6\u786e\u3002\u53ca\u65f6\u7f16\u5236\u5236\u9020\u8d39\u7528\u5f52\u96c6\u3001\u5206\u914d\u51ed\u8bc1\uff1b\u751f\u4ea7\u6210\u672c\u5f52\u96c6\u3001\u5206\u914d\u51ed\u8bc1\uff1b\u4ea7\u54c1\u5165\u5e93\u51ed\u8bc1\u4ee5\u53ca\u9500\u552e\u6210\u672c\u7ed3\u8f6c\u51ed\u8bc1\u3002
\u3000\u3000\uff08\u4e94\uff09\u505a\u597d\u8d39\u7528\u8ba1\u63d0\u53ca\u644a\u9500
\u3000\u3000\u505a\u597d\u6bcf\u6708\u56fa\u5b9a\u53d1\u751f\u7684\u8ba1\u63d0\u4e1a\u52a1\uff0c\u5982\u56fa\u5b9a\u8d44\u4ea7\u8ba1\u63d0\u6298\u65e7\u3001\u65e0\u5f62\u8d44\u4ea7\u644a\u9500\u3001\u6c34\u7535\u8d39\u8ba1\u63d0\u3001\u5de5\u8d44\u8ba1\u63d0\u4ee5\u53ca\u4ee5\u5de5\u8d44\u4e3a\u57fa\u6570\u8ba1\u63d0\u7684\u798f\u5229\u8d39\u3001\u6559\u80b2\u7ecf\u8d39\u3001\u5de5\u4f1a\u7ecf\u8d39\u7b49\uff0c\u505a\u5230\u4e0d\u6f0f\u63d0\u4e5f\u4e0d\u591a\u63d0\uff1b\u5bf9\u5b58\u5728\u9700\u8981\u644a\u9500\u7684\u8d39\u7528\u5982\u5f00\u529e\u8d39\u3001\u6750\u6599\u6210\u672c\u5dee\u5f02\u7b49\u6bcf\u6708\u644a\u9500\u7684\u8d39\u7528\uff0c\u53ca\u65f6\u505a\u597d\u644a\u9500\u5206\u914d\u51ed\u8bc1\u3002
\u3000\u3000\uff08\u516d\uff09\u5f52\u96c6\u635f\u76ca\u7c7b\u79d1\u76ee\uff0c\u7ed3\u8f6c\u672c\u5e74\u5229\u6da6
\u3000\u3000\u5c06\u6240\u6709\u5355\u636e\u5165\u8d26\u540e\u5e94\u8ba4\u771f\u5f52\u96c6\u5f53\u6708\u635f\u76ca\u7c7b\u79d1\u76ee\u53d1\u751f\u91d1\u989d\uff0c\u5c06\u5176\u5206\u7c7b\u8f6c\u5165\u201c\u672c\u5e74\u5229\u6da6\u201d\u79d1\u76ee\uff0c\u67e5\u770b\u5f53\u6708\u5229\u6da6\u5b9e\u73b0\u60c5\u51b5\u3002
\u3000\u3000\u516d\u3001\u7eb3\u7a0e\u7533\u62a5
\u3000\u3000\u524d\u9762\u6240\u505a\u7684\u5de5\u4f5c\u57fa\u672c\u662f\u4e3a\u7eb3\u7a0e\u7533\u62a5\u51c6\u5907\u7684\uff0c\u56e0\u4e3a\u4f01\u4e1a\u53ea\u6709\u8fdb\u884c\u4e86\u7eb3\u7a0e\u7533\u62a5\uff0c\u7a0e\u52a1\u673a\u5173\u624d\u80fd\u5bf9\u4f01\u4e1a\u8fdb\u884c\u7a0e\u6b3e\u5f81\u6536\uff0c\u800c\u4f20\u7edf\u610f\u4e49\u4e0a\u7684\u4f1a\u8ba1\u62a5\u8868\u53ea\u662f\u8bb0\u5f55\u4f01\u4e1a\u7ecf\u8425\u72b6\u51b5\u7684\u62a5\u8868\uff0c\u4e0d\u662f\u7a0e\u52a1\u673a\u5173\u5f81\u6536\u7a0e\u6b3e\u7684\u4f9d\u636e\uff0c\u4f01\u4e1a\u5e94\u6839\u636e\u7533\u62a5\u7684\u4e0d\u540c\u7a0e\u79cd\u586b\u5236\u548c\u7533\u62a5\u5bf9\u5e94\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u3002
\u3000\u3000\u4f01\u4e1a\u5e94\u6839\u636e\u81ea\u8eab\u7684\u7ecf\u8425\u6027\u8d28\u786e\u5b9a\u7eb3\u7a0e\u7a0e\u79cd\uff0c\u5e76\u6839\u636e\u5f53\u5730\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u7684\u7533\u62a5\u65b9\u5f0f\u6309\u65f6\u8fdb\u884c\u7533\u62a5\u3002\u7eb3\u7a0e\u7533\u62a5\u6210\u529f\u540e\u5e94\u53ca\u65f6\u6253\u5370\u5b8c\u7a0e\u51ed\u8bc1\uff0c\u53d6\u5f97\u5b8c\u7a0e\u51ed\u8bc1\u540e\uff0c\u4e00\u4e2a\u6708\u7684\u4f1a\u8ba1\u5de5\u4f5c\u624d\u7b97\u7ed3\u675f

\u5148\u505aT\u5b57\u5e10
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\u660e\u7ec6\u8d26\u6309\u79d1\u76ee\u7f16\u53f7\u7684\u987a\u5e8f\u586b\u5199\uff0c\u514d\u5f97\u9057\u6f0f
\u4f60\u7684\u201c\u8d39\u7528\u4e4b\u7c7b\u7684\uff0c\u6d89\u53ca\u7684\u7ba1\u7406\u8d39\u7528\uff0c\u5e94\u4ed8\u6b3e\u8f83\u591a\u201d\uff0c\u90a3\u5c31\u5728\u5199T\u5b57\u5e10\u7684\u65f6\u5019\u4ed4\u7ec6\u4e9b\uff0c\u8981\u6309\u65e5\u671f\u7684\u5148\u540e\u586b\u5199\u3002
\u4f60\u8fd8\u95ee\u4e86\u201c\u9700\u8981\u4ec0\u4e48\u8d26\u672c\u201d\uff0c\u624b\u5de5\u5e10\u5c31\u662f\u5728\u516c\u53f8\u6210\u7acb\u65f6\u6309\u4f1a\u8ba1\u79d1\u76ee\u6765\u51c6\u5907\u7684\u8d26\u7c3f\u5440\uff0c\u8fd8\u9700\u8981\u4ec0\u4e48\u5462\uff1f\u76f4\u63a5\u5f80\u4e0a\u586b\u4e0d\u5c31\u662f\u7684\u4e86\u3002

记账凭证账务处理程序: 1、根据原始凭证编制汇总原始凭证。 2、根据原始凭证或汇总原始凭证编制收款凭证、付款凭证、和转账凭证(也可采用通用的记账凭证); 3、根据收款凭证、付款凭证逐笔登记现金日记账和银行存款日记账; 4、根据原始凭证、汇总原始凭证和记账凭证,登记各种明细分类账(一般情况下,明细账的登记依据为记账凭证,但为了反映详细的核算资料,有时也需要以一些原始凭证为依据,并且有些具备记账凭证各项目的原始凭证也能代替记账凭证); 5、根据记账凭证逐笔登记总分类账; 6、期末,现金日记账、银行存款日记账和明细分类账的余额核对相符; 7、期末,根据总分类账和明细分类账的记录,编制会计报表。

记账凭证制毕后,接下来应是汇总并登记记账凭证汇总表,依据记账凭证及其相关附件登记各明细账,依据凭证汇总表登记总账。先登记总账还是明细账,可依你个人喜好和习惯来决定。

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