商业经济
商業經濟
상업경제
BUSINESS ECONOMY
2014年
17期
96-99,120
,共5页
账户余额试算平衡表%科目汇总法%科目汇总表%工作底稿
賬戶餘額試算平衡錶%科目彙總法%科目彙總錶%工作底稿
장호여액시산평형표%과목회총법%과목회총표%공작저고
trial balance of the account balance%categorized account summarization%categorized account summary%working paper
与传统的总账记录法不同，科目汇总法是一种利用科目汇总表数据进行试算平衡、相对独立于账簿体系之外的账户余额试算平衡表编制方法。其编制程序是根据企业档案管理要求或经营管理需求，设计每册会计凭证的起、止编号及其适当的科目汇总表工作底稿，逐笔登记每张记账凭证中的会计科目发生额、加计和调整以及结转相关科目的本期借贷发生额并进行余额的试算平衡。手工账下，基于有效履行受托责任和减少会计风险的考量，运用科目汇总法来编制账户余额试算平衡表应是一种必要的会计程序。
與傳統的總賬記錄法不同，科目彙總法是一種利用科目彙總錶數據進行試算平衡、相對獨立于賬簿體繫之外的賬戶餘額試算平衡錶編製方法。其編製程序是根據企業檔案管理要求或經營管理需求，設計每冊會計憑證的起、止編號及其適噹的科目彙總錶工作底稿，逐筆登記每張記賬憑證中的會計科目髮生額、加計和調整以及結轉相關科目的本期藉貸髮生額併進行餘額的試算平衡。手工賬下，基于有效履行受託責任和減少會計風險的攷量，運用科目彙總法來編製賬戶餘額試算平衡錶應是一種必要的會計程序。
여전통적총장기록법불동，과목회총법시일충이용과목회총표수거진행시산평형、상대독립우장부체계지외적장호여액시산평형표편제방법。기편제정서시근거기업당안관리요구혹경영관리수구，설계매책회계빙증적기、지편호급기괄당적과목회총표공작저고，축필등기매장기장빙증중적회계과목발생액、가계화조정이급결전상관과목적본기차대발생액병진행여액적시산평형。수공장하，기우유효리행수탁책임화감소회계풍험적고량，운용과목회총법래편제장호여액시산평형표응시일충필요적회계정서。
Different from the traditional ledger recording method, categorized account summarization is a trial balance preparation method for account balance using data of account summary that is relatively independent of the books of account. According to the requirement of enterprise file and operation management, the process starts from designing the beginning and ending number of each accounting document and the appropriate working paper for account summary, registering the amount of accounts occurred of each accounting voucher, accumu-lating, adjusting and carrying over the amount of debit and credit in the current period of trial balancing the balance. If accounts are kept by hand, it is a necessary accounting procedure to prepare trial balance for the account balance with categorized account summarization, so as to perform accountability effectively and reduce accounting risks.
