6账务处理程序(1-3)(国外英文资料).doc

6账务处理程序(1-3)(国外英文资料) 2011 national accounting practice - Accounting Fundamentals - accounting procedures (1) The sixth chapter accounts processing procedures Section 1 significance and types of accounting treatment procedures The procedures of accounting or accounting procedure and accounting form, refers to the accounting vouchers, accounting books, accounting statements combination, including accounting documents and books of the type, format, method of contact between accounting vouchers and accounting books, to prepare accounting vouchers, registration ledger and general ledger, accounting report the procedures and methods of work by the original certificate. The combination of accounting documents, accounting books and accounting statements forms different accounting procedures, and different accounting procedures have different methods, characteristics and scope of application. In practice, due to the nature of business units, business scale, organizational structure, business complexity, management requirements and characteristics of different, cause the accounting procedure and the form of treatment is not the same. All units shall, according to their actual conditions and specific conditions, organize their vouchers and account books reasonably, and select the accounting procedures for the economic characteristics of their own units. I. significance of financial processing procedures It is of great significance for the effective organization of the accounting procedure to choose the accounting procedures applicable to the units scientifically and rationally: 1., it is conducive to the scientific organization of the units accounting work, to ensure that the entire process in an orderly manner, to ensure that the accounting records correct, timely and complete; 2., you can quickly prepare statements, improve the efficiency of accounting work; 3., it can guarantee the rapid formation of financial information, improve the quality of accounting data, and provide