人大《初级会计学》第7版 第11章.pptVIP

Renmin University of China Continued 2.汇总收款凭证和汇总付款凭证的编制 会计人员根据收款凭证的借方科目（即库存现金、银行存款）进行汇总，把对应的贷方科目进行归类汇总，这样编制出了汇总收款凭证。此处只涉及银行存款汇总收款凭证，如图11—19所示。总账页数是指借方、贷方各个账户在总账订本账簿中的页码，其用途是提高登记总账的效率。 会计人员根据付款凭证的贷方科目（即库存现金、银行存款）分别进行汇总，把对应的借方科目进行归类汇总，这样就编制出了汇总付款凭证。此处只涉及银行存款汇总付款凭证，如图11—20所示。 * Renmin University of China Renmin University of China Continued * Renmin University of China 图11—19　银行存款汇总收款凭证 Renmin University of China Continued * Renmin University of China 图11—20　银行存款汇总付款凭证 Renmin University of China Continued 3.根据汇总记账凭证登记账簿 可以注意到，得益于先期整理好的汇总收款凭证和汇总付款凭证，登记“银行存款”总账的工作量大幅减轻。作为对比，使用频率不高的账户的总账登记工作量并未显著减轻。也就是说，会计主体的业务量越大，汇总记账凭证账务处理程序的优势越明显。 此处只展示总账的登记情况，如图11—21至图11—35所示，日记账和明细账的登记情况此处从略。 * Renmin University of China Renmin University of China Continued * Renmin University of China 图11—21　“银行存款”总账 Renmin University of China Continued * Renmin University of China 图11—22　“库存商品”总账 Renmin University of China Continued * Renmin University of China 图11—23　“固定资产”总账 Renmin University of China Continued * Renmin University of China 图11—24　“长期借款”总账 Renmin University of China Continued * Renmin University of China 图11—25　“股本”总账 Renmin University of China Continued * Renmin University of China 图11—26　“资本公积”总账 Renmin University of China Continued * Renmin University of China 图11—27　“未分配利润”总账 Renmin University of China Continued * Renmin University of China 图11—28　“主营业务收入”总账 Renmin University of China Continued * Renmin University of China 图11—29　“其他业务收入”总账 Renmin University of China Continued * Renmin University of China 图11—30　“主营业务成本”总账 Renmin University of China Continued * Renmin University of China 图11—31　“其他业务成本”总账 Renmin University of China Continued * Renmin University of China 图11—32　“营业税金及附加”总账 Renmin University of China Continued * Renmin University of China 图11—33　“管理费用”总账 Renmin University of China Continued * Renmin University of China 图11—34　“所得税费用”总账 Renmin University of China Continued * Renmin University of China 图11—34　“所得税费用”总账 Renmin Uni