会计核算形式

关于网络财务会计核算形式的思考

Thoughts on the Accounting Forms of Network Financial Accounting

阐述了五种会计核算形式。

Have explained that five kinds of accountants check and calculate the form .

同时，这种表面形式与我国传统的形式比较，也可协调为总括的、一般的、带有共性的会计核算形式。

At the same time , compared this form with its traditional form in our country , it can be harmonized to be a general , ordinary accounting calculation form with commonness .

要从总体设计入手，确定会计核算形式，确定会计科目及使用方法，确定会计政策，设计内部控制制度。

In addition , to work out the internal accounting system , one has to start with overall plan , then determine the forms of business accounting , the accounting subjects and their usages , accounting policy and designs for internal control system .

又称科目汇总表核算形式，根据记账凭证定期汇总编制记账凭证汇总表，并据以登记总分类账的会计核算形式。

Call business accounting of course summary table the form again , collect summary table of proof of total staff charge to an account regularly according to proof of charge to an account , seize the form of accountant business accounting that always classifies Zhang with registering .

会计核算实质重于形式原则的理论及应用

Theory and Application Principle of Essence Weightier Than Form in Accounting

本文通过对知识经济的特征的阐述，从会计理论、会计假设、会计核算形式三个方面提出了在当前知识经济的条件下，会计面临的严峻挑战。

The article expatiates on the austere challenge what the accounting system is facing with under the circumstance of the current scientific economy from 3 aspects , the accounting principle , the accounting hypothesis and the accounting check method by expounding the connotation and characteristic of the scientific economy .