本文選題：書面證明 + 經(jīng)濟(jì)業(yè)務(wù)事項�。� 參考：《財會通訊》2014年04期

【摘要】：正一是從會計核算角度看會計憑證。會計核算是對已經(jīng)發(fā)生的經(jīng)濟(jì)業(yè)務(wù)采用一定的載體和方法,根據(jù)信息使用者的要求進(jìn)行反映的過程。在整個會計核算過程中,會計憑證是第一個關(guān)口,是會計核算的出發(fā)點,并貫穿始終。會計核算中一般將會計憑證分為原始憑證和記賬憑證,它們具有不同的特點,對會計核算起著不同的作用。原始憑證又稱單據(jù),它是用來記錄經(jīng)濟(jì)業(yè)務(wù)發(fā)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.
【作者單位】： 石河子大學(xué)經(jīng)濟(jì)與管理學(xué)院;
【分類號】：F231.3

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