浅谈会计基础工作之一二

在财务工作中,会计基础工作是财务会计工作的根本环节。文章主要讨论原始单据的接收、记账、装订、到形成会计档案工作中几个薄弱环节的问题。会计基础工作看似简单,繁琐又没有经济效益。其实是最有力的证据,也是整个经济管理大厦的基石。只有扎扎实实的做好此项工作,才能提供真实有效的会计信息。

A shallow discussion on the basic work of accounting

The basic work of accounting is a fundamental link in financial work. This article mainly discusses problems in several weak links of accounting work, from collecting the original vouchers, bookkeeping, binding, forming accounting archives. Although the basic work of accounting seems simple, tedious and poor in economic benefit, it is the strongest evidence, as well as the footstone of the whole economic management. Only by doing this work in a well-grounded way, the authentic and effective accounting information can be provided.