The method of preparation of summary accounting vouchers and account summary tables is basically the

It is wrong to compile the summary accounting voucher in the same way as the account summary table.

1. Summary accounting voucher refers to the accounting voucher that is regularly summarized and re-compiled according to the same single accounting voucher in a certain period, and its essence is to prepare the accounting voucher, but this accounting voucher is a voucher prepared together according to the summary data.

2. The account summary table is based on the general ledger.

or the preparation of accounting vouchers. The account summary table is also known as the "accounting voucher summary table."

Periodically, all accounting vouchers are summarized according to each accounting account.

A summary document that lists its debit and credit incurrences. According to the credit and debit accounting method.

The basic principle is that the total debit amount and the total credit amount of each ledger account in the account summary table should be equal, so the account summary table has the effect of trial balance. The account summary table is the basis for the general ledger registration in the accounting form of the account summary table. The compilation of the account summary table is an important work of the accounting procedure of the account summary table, which is compiled according to all the accounting vouchers in a certain period of time and according to the account as the classification mark.

Summary accounting voucher refers to the accounting voucher that is regularly summarized and re-compiled according to the same single accounting voucher in a certain period of time, and its essence is to prepare the accounting voucher, but this accounting voucher is a voucher prepared together according to the summary data, and as for the account summary table, it is prepared according to the general ledger or accounting voucher.

First, all the accounting vouchers are classified and summarized according to the receipt, payment vouchers and transfer vouchers respectively and compiled into the summary accounting vouchers of each bureau, and then the general ledger is registered according to the summary accounting vouchers.

1) Compile the original vouchers of the same economic business into a summary of the original vouchers;

2) Preparation of accounting vouchers according to the original vouchers or summary of the original vouchers;

3) register cash journal and bank deposit journal according to the receipt voucher and payment voucher in the accounting voucher;

4) According to the original vouchers, summary of the original vouchers and accounting vouchers to register the relevant sub-ledgers;

5) According to a variety of accounting vouchers regularly summarize and compile summary accounting vouchers;

6) Regularly register the general ledger according to the summary accounting vouchers;

7) Prepare accounting statements on a regular basis for the general ledger and detailed classification.

The accounting form of summary accounting vouchers is generally suitable for units with large scale and large business volume. When applying the accounting form of summary accounting vouchers, in order to facilitate the preparation of summary transfer vouchers, all transfer vouchers should be filled in according to the correspondence between a credit account comodular and one or several debit accounts, and the transfer vouchers corresponding to a debit account and several credit accounts should not be filled, otherwise the summary work of the summary transfer vouchers will be increased.

Answer]: B Analysis] Account Summary TableThe accounting processing procedure is to prepare the account summary table on a regular basis according to the accounting vouchers.

Summary method of summary accounting vouchers: first, all accounting vouchers are classified and summarized into various summary accounting vouchers according to receipt, payment vouchers and transfer vouchers on a regular basis, and then the general ledger is registered according to the summary accounting vouchers. The steps are:

1) Compile the original rental certificate of the same economic business into a summary of the original certificate;

2) Preparation of accounting vouchers according to the original vouchers or summary of the original vouchers;

3) Register the cash journal and bank deposit journal according to the receipt voucher and the payment voucher in the accounting voucher;

4) According to the original vouchers, summary of the original vouchers and accounting vouchers to register the relevant sub-ledgers;

5) According to various accounting vouchers, the summary accounting vouchers are regularly summarized and prepared;

6) Regularly register the general ledger according to the summary accounting vouchers;

Answer]: a, c, d

Analysis: Under the accounting form of the account summary table, the cash journal, the sub-ledger can be registered, and the account summary table can be prepared according to the bookkeeping or vouchers.