第12章-會計(jì)循環(huán)與會計(jì)核算組織形式

1、2021/8/1412021/8/1422021/8/1432021/8/144目目 錄錄2021/8/1452021/8/1462021/8/1472021/8/1481 按來源分類按來源分類2 按填制手續(xù)和內(nèi)容分類按填制手續(xù)和內(nèi)容分類一次憑證一次憑證記賬編制憑證記賬編制憑證匯總原始憑證匯總原始憑證累計(jì)憑證累計(jì)憑證一次憑證一次憑證外來原始憑證外來原始憑證自制原始憑證自制原始憑證原始憑證原始憑證2021/8/1492021/8/14102021/8/1411專用記賬憑證專用記賬憑證通用記賬憑證通用記賬憑證非匯總記賬憑證非匯總記賬憑證匯總記賬憑證匯總記賬憑證分類匯總記分類匯總記賬憑證賬憑證全部匯

2、總?cè)繀R總記賬憑證記賬憑證三種匯總記賬憑證三種匯總記賬憑證科目匯總表科目匯總表記賬憑證記賬憑證按反映經(jīng)濟(jì)按反映經(jīng)濟(jì)業(yè)務(wù)內(nèi)容業(yè)務(wù)內(nèi)容( (用途用途) )不同分不同分類類按是否需按是否需要匯總分類要匯總分類填制完畢即填制完畢即可直接做為登可直接做為登記各類賬簿記記各類賬簿記賬依據(jù)的憑證賬依據(jù)的憑證經(jīng)匯總做經(jīng)匯總做為登記總分為登記總分類賬簿記賬類賬簿記賬依據(jù)的憑證依據(jù)的憑證2021/8/14122021/8/14132021/8/14142021/8/1415用途：用以記錄經(jīng)濟(jì)業(yè)務(wù)用途：用以記錄經(jīng)濟(jì)業(yè)務(wù)用途：用以記錄與經(jīng)濟(jì)業(yè)務(wù)有關(guān)事項(xiàng)用途：用以記錄與經(jīng)濟(jì)業(yè)務(wù)有關(guān)事項(xiàng)賬賬 簿簿備查賬簿備查賬簿備查簿備

3、查簿分類賬簿分類賬簿序時賬簿序時賬簿日記賬日記賬2021/8/1416賬賬 簿簿活頁式賬簿活頁式賬簿訂本式賬簿訂本式賬簿 用以記錄用以記錄重要經(jīng)濟(jì)業(yè)務(wù)重要經(jīng)濟(jì)業(yè)務(wù)卡片式卡片式賬頁賬頁卡片箱卡片箱明細(xì)賬賬頁明細(xì)賬賬頁期末裝訂成冊期末裝訂成冊卡片式賬簿卡片式賬簿用畢捆用畢捆扎保管扎保管2021/8/14172021/8/14182021/8/14192021/8/14202021/8/14212021/8/14222021/8/14232021/8/14242021/8/14252021/8/14262021/8/14272021/8/14282021/8/14292021/8/14302021/

4、8/14312021/8/14322021/8/14332021/8/14342021/8/14352021/8/14362021/8/14372021/8/14382021/8/14392021/8/14402021/8/14412021/8/14422021/8/14432021/8/14442021/8/14452021/8/14462021/8/14472021/8/14482021/8/14492021/8/14502021/8/14512021/8/14522021/8/14532021/8/14542021/8/14552021/8/14562021/8/14572021/8/14582021/8/145