照章建賬的規(guī)則
(1)各單元都該當(dāng)依照《會(huì)計(jì)法》和國(guó)度一致的會(huì)計(jì)制度規(guī)則樹(shù)立會(huì)計(jì)賬冊(cè),舉行會(huì)計(jì)核算。
(2)各單元發(fā)生的各項(xiàng)財(cái)經(jīng)交易事變?cè)摦?dāng)一致舉行會(huì)計(jì)核算,不得違犯規(guī)則私設(shè)會(huì)計(jì)賬簿舉行備案、核算。
按照本質(zhì)發(fā)生的財(cái)經(jīng)交易舉行會(huì)計(jì)核算的規(guī)則
各單元必需按照本質(zhì)發(fā)生的財(cái)經(jīng)交易事變舉行會(huì)計(jì)核算,填制會(huì)計(jì)憑證,備案會(huì)計(jì)賬簿,體例財(cái)務(wù)會(huì)計(jì)匯報(bào)。
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常識(shí)點(diǎn)的精細(xì)解讀,考查重難點(diǎn)領(lǐng)會(huì)盡在學(xué)樂(lè)佳會(huì)計(jì)在線初級(jí)會(huì)計(jì)實(shí)務(wù)欄目。