关于会计核算几个问题的探讨  

Approach to Issues of Accounting Check Computation

作　　者：齐永中[1] 

机构地区：[1]天津农学院经济管理系

出　　处：《天津农学院学报》1999年第2期51-53,共3页Journal of Tianjin Agricultural University

摘　　要：本文把简化的帐户结构从传统的单一丁字型发展为丁字型、工字型和干字型三种形式，使人们对帐户结构和登帐过程有个更直观深刻的认识；对应交增值税设置９个专栏登记的借贷原理从新角度进行了分析；对应交增值税明细帐和待处理财产损溢明细帐的格式提出了简化处理的建议。In this paper,the author develops the simplified accounts structure from the traditional uniformed Tshape accounts to the diversified shapes of T,and accounts,which enables people to gain a more direct and deeper understanding of the accounts structure and posting. This paper also provides a new perspective to the loan principle that 9 columns be set up to valueadded tax payable. The paper offers a few suggestions on the simplification of the subsidiary ledger of value added tax payable and the form of the increment and loss account on property to be settled after approval.\=

关 键 词：帐户基本结构 增值税 待处理财产损溢 

分 类 号：F230[经济管理—会计学]