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Bookkeeping, an accounting term, is also known as "bookkeeping". Now use "bookkeeping" more.
Bookkeeping is to record all the economic operations of an enterprise, institution or individual family in the account books using certain bookkeeping methods; It refers to the use of double-entry bookkeeping method to register economic business in the account books in a timely and classified manner according to the original vouchers and accounting vouchers that are audited and correct, and in accordance with the accounting subjects stipulated in the national unified accounting system. Registering account books is the main part of accounting work.
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The correct way to write it should be "bookkeeping" and "accounting", but in the "Modern Chinese Dictionary", "account" has one solution and "account", so it can be considered that "accounting" is the same as "bookkeeping", and "accounting" is the same as "accounting".
"Bookkeeping" means recording and registering accounts;
"Accounting (accounting)" means to calculate accounts, or "total accounts".
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Accounting, that is, all income and expenditure should be recorded in the financial accounting account of the enterprise, (some enterprises do not invoice the income is not recorded, and the expenditure that has not obtained a formal invoice is not recorded).
Bookkeeping is to record all the economic operations of an enterprise, institution or individual family in the account books using certain bookkeeping methods; It refers to the use of double-entry bookkeeping method to register economic business in the account books in a timely and classified manner according to the original vouchers and accounting vouchers that are audited and correct, and in accordance with the accounting subjects stipulated in the national unified accounting system. Registering account books is the main part of accounting work.
Closing accounts is a calculation and summary of the current amount and closing balance of various account books for the purpose of summarizing the financial income and expenditure of economic activities in a certain accounting period and preparing financial accounting statements. Intuitively speaking, it is the process of settling all kinds of account books and records, which is the process of settling the current amount and closing balance of the records of various account books on the basis of registering all the economic transactions that occur in a certain period of time.
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Bookkeeping, an accounting term, is also known as "bookkeeping". Now use "bookkeeping" more.
Bookkeeping is to record all the economic operations of an enterprise, institution or individual family in the account books using certain bookkeeping methods; It refers to the use of double-entry bookkeeping method to register economic business in the account books in a timely and classified manner according to the original vouchers and accounting vouchers that are audited and correct, and in accordance with the accounting subjects stipulated in the national unified accounting system. Registering account books is the main part of accounting work.
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Bookkeeping is no different from bookkeeping. It should be that the bookkeeping is correct, but the bookkeeping is a habitual error, and everyone has recognized it for many years.
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Bookkeeping, an accounting term, is also known as "bookkeeping". Now use "bookkeeping" more.
Bookkeeping is to record all the economic business and reputation of an enterprise, institution or individual family in the account books using certain bookkeeping methods; It refers to the use of double-entry bookkeeping method to register economic business in the account books in a timely and classified manner according to the original vouchers and accounting vouchers that are audited and correct, and in accordance with the accounting subjects stipulated in the national unified accounting system. Registering account books is the main part of accounting work.
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In the accounting profession, and even in the entire economic community, there is a debate about the consistency of "account" and "account". The point of contention is which of the two is more correct and normative.
At present, in China, the Ministry of Finance, represented by the government, stipulates the use of "accounts". Both are used in everyday life and even in academia.
In the arguments with each other, both have their own opinions, and both can find their own basis in their own writings, and so far they have not been able to reach a consensus. Only an official document from the Ministry of Finance and other functional departments cannot achieve the actual and complete mandatory effect. The reason for this lies in the fact that the use of both words has its own historical formation process, which needs to be verified by historians.
In fact, for accountants or ordinary people, the difference between "account" and "account" is only that they are written differently, and the inner meaning of both here is the same. No matter which word is used, no one will have any doubts or deviations because of this. Therefore, it is not necessary to distinguish which one is more standardized (of course, if it is determined from the provisions of **, then it is undoubtedly the word "account" is more "standardized").
In addition, in terms of the pure use of words, words are just a kind of phonetic symbols, and if historical and cultural factors are put aside, there is no right or wrong in their writing. Perhaps, the coexistence of "account" and "account" can better reflect the characteristics of Chinese characters.
It can be seen that if you standardize the use of the word "account" in your daily work in accordance with the regulations of the Ministry of Finance, it is undoubtedly the best. But it's not a big mistake to use the word "account". And for the word "account" encountered, I believe you will no longer feel strange and confused, after all, the use of the word "account", there are also habitual problems of users.
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Accounting. For example, accounts receivable, accounts payable, accounts receivable, accounts prepaid and other accounting accounts are all accounts, not accounts.
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Bookkeeping is the voucher recorded in the account book, the voucher is different from the account book, and the account book is divided into different types: one.
The edition is a journal, and it is also called the sequential account book, like cash and bank deposits are recorded in the journal; the second is the ledger, which is divided into the general ledger book and the bright and small ledger book; The first two middle accounts are of the same status, while the macro account of the total return and the sub-account are subordinate and subordinate, and the amount should be equal. There is also a reserve account, also known as an auxiliary account, which is an account book that cannot be recorded or is not fully recorded in the journal and ledger books for supplementary registration of economic operations, such as the register of leased and leased fixed assets, the register of consignment goods, etc. What you're looking at is probably a fixed asset auxiliary account.
Different accounts are entered with the corresponding voucher data, and the profit and loss accounts carried forward at the end of the period are carried forward, and the balance of 0 is carried forward. Reconciliation is what you understand to mean, the correct solution...
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Bookkeeping is to record all the economic operations of an enterprise, institution or individual family in the account books using a certain special bookkeeping method; It refers to the use of the double-entry accounting method to register the economic industry in the account books in a timely and classified manner according to the original vouchers and accounting vouchers that are audited and correct, and in accordance with the accounting subjects stipulated in the national unified accounting system.
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Entry of vouchers.
Copying --- auditing--- bookkeeping--- year-end carry-over--- reconciliation --- settlement, which is the processing process of accounting ICBC leakage, bookkeeping is a professional term in accounting, that is, according to the occurrence of economic business registration of the behavior of searching for account books.
There are four forms of reconciliation, account verification, account certificate verification, account reconciliation, and account table verification.
The accumulated depreciation of fixed assets is the account book of the depreciation of fixed assets, and the depreciation of fixed assets of each enterprise unit should be registered in a special register, I hope it will help you!
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