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科目匯總表能知道賬平不平么?
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您好
科目匯總表是平的 帳也應(yīng)該是平的
2019 12/24 14:51
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2019 12/24 14:52
那我不知道期初數(shù)我能知道評(píng)不評(píng)么
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bamboo老師 
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2019 12/24 14:53
期初數(shù)不知道的話 看借方跟貸方發(fā)生額
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2019 12/24 14:56
科目匯總表的借方和貸方發(fā)生額應(yīng)該是平的對(duì)吧
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2019 12/24 14:56
科目匯總表和科目余額表的區(qū)別是什么
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2019 12/24 14:58
科目匯總表的借方和貸方發(fā)生額應(yīng)該是平的 對(duì)的
科目匯總表亦稱‘記賬憑證匯總表”。定期對(duì)全部記賬憑證進(jìn)行匯總,按各個(gè)會(huì)計(jì)科目列示其借方發(fā)生額和貸方發(fā)生額的一種匯總憑證。依據(jù)借貸記賬法的基本原理,科目匯總表中各個(gè)會(huì)計(jì)科目的借方發(fā)生額合計(jì)與貸方發(fā)生額合計(jì)應(yīng)該相等,因此,科目匯總表具有試算平衡的作用??颇繀R總表是科目匯總表核算形式下總分類賬登記的依據(jù)。
科目余額匯總表亦稱“總賬余額匯總表”,它是按照總賬科目余額編制的。遵循下列公式:資產(chǎn)類科目:期末借方余額=期初借方余額 本期借方發(fā)生額-本期貸方發(fā)生額;負(fù)債及所有者權(quán)益類科目:期末貸方余額=期初貸方余額 本期貸方發(fā)生額-本期借方發(fā)生額。因此。兩者不同,但有聯(lián)系
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2019 12/24 15:02
科目匯總表可以看出賬評(píng)不評(píng),是科目匯總表比科目余額表范圍更大是不是?
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2019 12/24 15:03
是的 科目匯總表比科目余額表范圍更大 也可以看帳是否平
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