會計核算程序一般有以下幾種？下面由濟(jì)南代理記賬公司來介紹一下吧：
Accounting procedures generally have the following kinds?Jinan bookkeeping agency company to introduce the following:
①記賬憑證核算程序。
1) proof of charge to an account of accounting procedures.
這是根據(jù)每張記賬憑證直接登記總分類賬簿的一種核算程序。一般用于業(yè)務(wù)量較少的小型企、事業(yè)單位。
This is according to the general ledger books each register proof of charge to an account directly a calculation program.Less commonly used in business of small enterprises and institutions.
②科目匯總表核算程序。
(2) the business accounting of course summary table.
其特點是定期根據(jù)記賬憑證編制科目匯總表，然后再根據(jù)科目匯總表登記總分類賬簿。這種核算程序一般用于規(guī)模較大、業(yè)務(wù)較繁的企、事業(yè)單位。
Its characteristic is according to the compiling course summary table of proof of charge to an account on a regular basis, and then according to the general ledger books of the registration of course summary table.The accounting procedures commonly used in larger scale, business from numerous companies and institutions.
③匯總記賬憑證核算程序。
(3) the summary of proof of charge to an account accounting procedures.
這種核算程序與科目匯總表核算程序基本相似，也是一種匯總過賬的核算程序，但匯總方法不同。此種核算程序一般也適用于規(guī)模較大、業(yè)務(wù)量較多的企、事業(yè)單位。
The accounting procedures and business accounting of course summary table the basic similar, is also a kind of summary Posting accounting procedures, but different aggregation method.The accounting process can also be applied to large scale, business more enterprises and institutions.
④日記總賬核算程序。
(4) the diary general ledger accounting procedures.
日記總賬核算形式是將日記賬與總分類賬合并設(shè)置，直接根據(jù)收款憑證，付款憑證和轉(zhuǎn)賬憑證逐筆、逐日進(jìn)行登記的一種會計核算形式。一般只適合于經(jīng)濟(jì)業(yè)務(wù)很少的小型企業(yè)單位。
The diary of a general ledger accounting form is set the journal a merger with general ledger, directly according to the receipts, payment vouchers and transfer vouchers that weaves, day by day for registration of a form of business accounting.Usually only suitable for economic business a few small business units.
⑤計算機化會計核算形式。
5. Computerized accounting forms.
計算機化會計核算形式是指利用電子計算機為工具，對經(jīng)濟(jì)過程進(jìn)行觀察、記錄、計算、分類、匯總分析并提供經(jīng)濟(jì)信息，參與預(yù)測與決策的現(xiàn)代會計核算形式。適合于各種類型的企、事業(yè)單位。
Computerized accounting form refers to the use of the electronic computer as the tool, to observe and record the process of economic, calculation, classification, and provide economic information summary analysis, participate in forecasting and decision-making form of modern accounting.Suitable for all types of enterprises and institutions.
除上述濟(jì)南代理記賬公司說的核算程序之外，還有其他一些會計核算程序。
In addition to the above said accounting bookkeeping agency company jinan program, there are some other accounting procedures.
一個單位的會計科目體系，包括總賬科目和明細(xì)賬科目，都要通過賬簿組織來安排記錄和核算；各種業(yè)務(wù)和核算辦法也要通過安排各種憑證、表格、賬簿以及它們之間的關(guān)系來具體實施；各種會計報表，同樣要通過一定的會計核算程序，規(guī)定其產(chǎn)生程序和產(chǎn)生的根據(jù)。
A unit of account system, including the general ledger and subsidiary ledger accounts, are through the books of the organization to arrange records and accounting.Should be arranged through a variety of business and accounting measures also various vouchers, tables, books as well as the relationship between them to specific implementation;All kinds of accounting statements, also want to through certain accounting procedures, according to its procedures and produce.
濟(jì)南代理記賬公司：http://www.irmblog.cn
