5.2 复式记账法总体流程 Double Entry Accounting 1.日记账 General Journal 账簿格式 日期、分类账户、增加金额(借方)、减少金额(贷方) 日记账像一个银行流水单,它按时间顺序清晰的记录了一个企业在某个时间段所发生的所有商业交易。如下图: 2.把日记账内容记录到分类账户 Ledger Acount 分类账簿格式:分类账户名称...
复式记账法(double-entry accounting)是会计学中的一种核心记账方法,对于会计学习和实践具有极其重要的意义。以下是对复
英[ˈdʌbl ˈentri əˈkaʊntɪŋ] 美[ˈdʌbəl ˈɛntri əˈkaʊntɪŋ] 释义 复式会计 实用场景例句 全部 The double - entry accounting is used by virtually every business organization. 几乎每个商业组织都使用复式记账法. ...
M2-3v2_Double_Entry_Accounting_II PRINCIPLES OF ACCOUNTING
2-2_Double_Entry_Accounting_I PRINCIPLES OF ACCOUNTING Peter WANG 王德宏
Although double-entry accounting has been used in the business world for 5 centuries, the mathematical formulation of the double entry method is almost completely unknown. In this paper, the usual case of scalars is given first and then generalized to the multi-dimensional case of vectors. The ...
double accounting 复式会计 single entry accounting 单式会计 double entry method 双平巷采煤法 Double Entry Card 双登录卡一种经过刻意安排的输入资料卡。此类输入资料卡输入计算机后,其上所载的资料分为两类,分别由不同的程序处理。 double entry bookkeeping 复式簿记;复式记账法 double entry system 复式...
For this reason, a process of accounting data entry that emulated single-entry was developed. The process allowed a simpler recording for employees as they needed not to think in terms of double-entry accounting. Also, the new process translates single-entry records introduced to create the ...
Double-entry accounting is a classic bookkeeping method where every transaction is recorded twice. Learn how they're recorded and why in this complete overview.
Ledger: Command-Line Accounting Ledger is a powerful, double-entry accounting system that is accessed from the UNIX command-line. This may put off some users, since there is no flashy UI, but for those who want unparalleled reporting access to their data there are few alternatives. ...