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hui ji dian suan hua huan jing xia de chong hong chu li
Author(s): 
Pages: 33
Year: Issue:  11
Journal: Finance and Accounting Monthly

Keyword:  会计电算化累计发生额勾稽关系借贷方本年利润明晰性利润表会计软件取数期末余额;
Abstract: 在会计电算化环境下,基于借贷平衡原理和账表内在的勾稽关系,业务发生和冲红时必须严格保持逻辑上的一一对应关系。虽然从数学关系上讲,“同方向负数记录”和“反方向正数记录”能满足会计借贷平衡的要求,但是不一定能满足账表之间的勾稽关系。为此,本文对会计电算化环境下一个会计年度内的冲红处理作以下探讨。一、损益类科目一般情况下,有关损益的经济业务发生时记录在损益类科目借(贷)方,期末将该类科目余额或累计发生额结转到“本年利润”科目。也就是说,该类科目借(贷)方发生额(或累计发生额)与利润表上相关损益项目的列示数是相等的。但是,企业在会计电算化环境下,若出现此类业务的冲红时,为了保证账表之间的勾稽关系,冲红
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