2013年会计从业资格考试《会计基础》第六章复习资料

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账务处理程序：记账凭证账务处理程序</p>

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 汇总记账凭证处理程序</p>

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 科目汇总表处理程序</p>

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记账凭证</p>

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现金银行日记账</p>

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记账凭证账务处理程序（基本程序，易学）</p>

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总分类账</p>

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明细分类账</p>

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原始凭证</p>

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<p style="padding-bottom: 6px; border-right-width: 0px; margin: 0px; padding-left: 10px; padding-right: 0px; border-top-width: 0px; border-bottom-width: 0px; border-left-width: 0px; padding-top: 6px; border-image: initial">

原始凭证汇总表</p>

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&nbsp;汇总记账凭证处理程序</p>

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总分类账</p>

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汇总记账凭证</p>

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明细分类账</p>

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原始凭证汇总表</p>

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<p style="padding-bottom: 6px; border-right-width: 0px; margin: 0px; padding-left: 10px; padding-right: 0px; border-top-width: 0px; border-bottom-width: 0px; border-left-width: 0px; padding-top: 6px; border-image: initial">

原始凭证</p>

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科目汇总表处理程序（记账凭证汇总表账务处理程序）</p>

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<p style="padding-bottom: 6px; border-right-width: 0px; margin: 0px; padding-left: 10px; padding-right: 0px; border-top-width: 0px; border-bottom-width: 0px; border-left-width: 0px; padding-top: 6px; border-image: initial">

原始凭证汇总表</p>

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<p style="padding-bottom: 6px; border-right-width: 0px; margin: 0px; padding-left: 10px; padding-right: 0px; border-top-width: 0px; border-bottom-width: 0px; border-left-width: 0px; padding-top: 6px; border-image: initial">

记账凭证</p>

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<p style="padding-bottom: 6px; border-right-width: 0px; margin: 0px; padding-left: 10px; padding-right: 0px; border-top-width: 0px; border-bottom-width: 0px; border-left-width: 0px; padding-top: 6px; border-image: initial">

现金银行日记账</p>

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<p style="padding-bottom: 6px; border-right-width: 0px; margin: 0px; padding-left: 10px; padding-right: 0px; border-top-width: 0px; border-bottom-width: 0px; border-left-width: 0px; padding-top: 6px; border-image: initial">

总分类账</p>

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<p style="padding-bottom: 6px; border-right-width: 0px; margin: 0px; padding-left: 10px; padding-right: 0px; border-top-width: 0px; border-bottom-width: 0px; border-left-width: 0px; padding-top: 6px; border-image: initial">

明细分类账</p>

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</tbody>

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<tr>

<td>

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<p style="padding-bottom: 6px; border-right-width: 0px; margin: 0px; padding-left: 10px; padding-right: 0px; border-top-width: 0px; border-bottom-width: 0px; border-left-width: 0px; padding-top: 6px; border-image: initial">

记账凭证</p>

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汇总表</p>

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</tbody>

</table>

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<strong>三种账务处理的联系以及注意</strong></p>

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1会计报表均以总分类账户和明细分类账为依据</p>

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2总分类账的依据不同</p>

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3明细分类账的依据相同，均为记账凭证、原始凭证、原始凭证汇总表</p>

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4原始凭证不能作为总分类账的依据，总分类账的依据有：</p>

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&nbsp;&nbsp; 记账凭证、汇总记账凭证、<strong>记账凭证汇总表</strong>（科目汇总表）</p>

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5其他的依据相同</p>

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6汇总记账凭证账务处理程序是，以<strong>各</strong>汇总记账凭证为依据登记总分类账</p>

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7账务处理不是指记账程序</p>

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8记账凭证账务处理程序期末、汇总记账凭证账务处理程序期末、科目汇总表账</p>

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&nbsp; 务处理程序均有：现金银行存款日记账和明细分类账 与 总分类账核对</p>

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<tbody>

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<td style="width: 114px; height: 35px">

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三种账务处理</p>

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特点</p>

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优点</p>

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缺点</p>

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适用范围</p>

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<td style="width: 114px; height: 76px">

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记账凭证账务处理程序</p>

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<td style="width: 114px; height: 76px">

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直接根据记账凭证登记</p>

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<td style="width: 114px; height: 76px">

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简单明了，详细反映业务</p>

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<td style="width: 114px; height: 76px">

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登记总分类账工作量大</p>

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<td style="width: 114px; height: 76px">

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规模小，业务少的单位</p>

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</tr>

<tr>

<td style="width: 114px">

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汇总记账凭证处理程序</p>

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<td style="width: 114px">

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据记账凭证汇总表登记</p>

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<td style="width: 114px">

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减轻工作量，反应对应关系</p>

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<td style="width: 114px">

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转账凭证多时工作量大</p>

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<td style="width: 114px">

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规模大，业务多的单位</p>

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<td style="width: 114px; height: 98px">

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科目汇总表处理程序</p>

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 </p>

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<td style="width: 114px; height: 98px">

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据记账凭证汇总表登记</p>

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<td style="width: 114px; height: 98px">

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减轻工作量，做到试算平衡简明易懂</p>

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<td style="width: 114px; height: 98px">

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不能反应对应账户，不便于查对账</p>

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业务多的单位</p>

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</table>

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