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填制与审核凭证填制与审核凭证 今天,我们开始学习填制与审核凭证。会计凭证简称凭证,是记录我们一个公司发生的经济业务和完成情况,明确了经济责任,这是作为记账依据的一种是具有法律效力的书面证明文件。凭证是由经办人员填制。并在凭证上签名盖章,发票、银行结算的凭证、收货单等都是回家凭证。填制会计凭证,必须要有关人员严格审核,经确认无误后才能作为登记账簿的依据。 1.会计核算首先是从会计凭证开始的,会计凭证的填制和审核是会计计核工作的起点和基础,可以正确及时地记录经济业务发生的内容摘要、数量、单价、金额等。 2.学习到了原始凭证所填...

填制与审核凭证
填制与审核凭证 今天,我们开始学习填制与审核凭证。会计凭证简称凭证,是记录我们一个公司发生的经济业务和完成情况,明确了经济责任,这是作为记账依据的一种是具有法律效力的书面 证明 住所证明下载场所使用证明下载诊断证明下载住所证明下载爱问住所证明下载爱问 文件。凭证是由经办人员填制。并在凭证上签名盖章,发票、银行结算的凭证、收货单等都是回家凭证。填制会计凭证,必须要有关人员严格审核,经确认无误后才能作为登记账簿的依据。 1.会计核算首先是从会计凭证开始的,会计凭证的填制和审核是会计计核工作的起点和基础,可以正确及时地记录经济业务发生的内容摘要、数量、单价、金额等。 2.学习到了原始凭证所填的日期,经济业务内容,数量金额等必须真实反映经济业务。不得弄虚作假,不得涂改。填写要完整,不可缺漏,名称不能简化。 3.商品用途填写明确,不能模糊不清,数字和文字,字迹要清晰、工整,易于辨认,不能潦草。如果填写错误时不得任意涂改,不能随便撕掉,要按规定方法给予更正。 4(学会了审核原始凭证的真实性,日期业务内容,数据是否真实;有关数量,金额,单价,合计无差错,大写与小写是否相等。审核凭证是否有经办部门和经办人员签名和盖章。 sulfuric acid solution. Nitric-perchloric acid (5+1) mixture. Acetic acid sodium acetate solution: weigh 34 g of sodium acetate (NaAc • 3H2O) dissolved in 450mL water, plus 2.6 mL glacial acetic acid, adjust pH to 5.5, diluted with water to 500 mL. 0.5g/L-chromazurol s (Chrome azurol s) solution: weigh 50mg-free cream s, dissolve and dilute with water to 100mL. 0.2g/L trimethylamine 16 alkyl bromide solution (weighing 20 mg 16 alkyl bromide trimethylamine, dissolve and dilute with water to 100mL and, if necessary, heat the dissolution. 10g/L Ascorbic acid solution: weigh 1.0g Ascorbic acid dissolve and constant volume to 100 mL with water. available now match. Aluminium standard stock solution: weigh precision 1.0000 g aluminium oxide (purity 99.99%), plus 50mL 6moI/L hydrochloric acid solution, heat dissolved, after cooling, move into the 1000mL volumetric flask and diluted to scale. Per ml of this solution corresponds to 1 μg g aluminum. Aluminium standard solution: lessons 1.00mL aluminum standard stock solution, placed in 100mL volumetric flask and diluted to scale and draw 5.00mL 50mL volumetric flask, dilute to scale. Per ml of this solution corresponds to 1 μg g aluminum. 3, instruments spectrophotometer. Food grinder. Electric hot plate. 4, and sample pulled acting will sample (not including sandwich, stuffed part) crushed uniform, take about 30 g reset 85 ? oven in the dry 4 h, said take 1.0000 g~2.000g, placed 100mL tapered bottle in the, Addend grain glass beads, added l0 mL~15 mL nitric acid a perchlorate (5+1) mixed Taiwan liquid, cover good glass 填制与审核记账凭证 记账凭证的种类是按经济业务内容分类,分为收款凭证、付凭证和转账凭证。记账凭证也有多种多样,按不同 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 化分为不同的种类,这些是有关人员根据审核无误的原始凭证填制的。 1.收款凭证一般按库存现金和银行存款分别编制,收款凭证是用来反映货币资金收入的业务的记账凭证,是根据审核无误的现金和银行存款收款业务是原始凭证编制的。一级科目和明细科目内容业务要清楚,正确记账,记完了要有相关制单人员、审核人员、记账人员和会计主管人员的印章或签字。 2.付款凭证其他内容与收款凭证基本相同,摘要要写明,便于登对和帐实核对。 3.业务要清楚明确写时付款对象的名称,款项内容,付款凭证数出纳人员付讫款的证明。 4.转账凭证是根据审核无误的不涉及现金和银行存款收付的转账业务的原始凭证填制而成的。 5.转账凭证的“会计科目”栏是按先借后贷的顺序分别填写应借应贷的总账科目和明细科目。填写转账凭证是有借必有贷,借贷是必须要相等的,如果那边数目不同,那么就是错的,要找原始凭证核对。 为了保证账簿记录的正确性记账凭证填制必须有专人进行严格的审核,科目是否齐全,是否正确,金额是否正确。 sulfuric acid solution. Nitric-perchloric acid (5+1) mixture. Acetic acid sodium acetate solution: weigh 34 g of sodium acetate (NaAc • 3H2O) dissolved in 450mL water, plus 2.6 mL glacial acetic acid, adjust pH to 5.5, diluted with water to 500 mL. 0.5g/L-chromazurol s (Chrome azurol s) solution: weigh 50mg-free cream s, dissolve and dilute with water to 100mL. 0.2g/L trimethylamine 16 alkyl bromide solution (weighing 20 mg 16 alkyl bromide trimethylamine, dissolve and dilute with water to 100mL and, if necessary, heat the dissolution. 10g/L Ascorbic acid solution: weigh 1.0g Ascorbic acid dissolve and constant volume to 100 mL with water. available now match. Aluminium standard stock solution: weigh precision 1.0000 g aluminium oxide (purity 99.99%), plus 50mL 6moI/L hydrochloric acid solution, heat dissolved, after cooling, move into the 1000mL volumetric flask and diluted to scale. Per ml of this solution corresponds to 1 μg g aluminum. Aluminium standard solution: lessons 1.00mL aluminum standard stock solution, placed in 100mL volumetric flask and diluted to scale and draw 5.00mL 50mL volumetric flask, dilute to scale. Per ml of this solution corresponds to 1 μg g aluminum. 3, instruments spectrophotometer. Food grinder. Electric hot plate. 4, and sample pulled acting will sample (not including sandwich, stuffed part) crushed uniform, take about 30 g reset 85 ? oven in the dry 4 h, said take 1.0000 g~2.000g, placed 100mL tapered bottle in the, Addend grain glass beads, added l0 mL~15 mL nitric acid a perchlorate (5+1) mixed Taiwan liquid, cover good glass 登记日记账 日记账分为普通日记账、特种日记账、现金日记账、银行存款日记账。日记账是根据公司的经济业务发生和完成的先后顺序,逐日,逐笔,连续进行登记的账簿的记录和反映某一类项目经济业务的发生和完成的情况。 1.普通日记账的逐日逐笔登记公司的全都经济业务,是每天发生的经济业务逐笔加以反映,但是不结出余额,这种帐的工作量是很大的。而特种日记账是指对特定的某种经济业务,按照他发生的时间顺序进行逐笔登记 2.现金的日记账能够全面了解库存现金的有多少或增减变动是否符合国家有关现金管理的规定。 3.现金日记账是每天的收入,支出和结存状况的账簿,是出纳人员根据现金收付的记账凭证,出纳人员是管钱不管帐的,出纳人员每天要计算本天的现金收支的并结出现金。 4.银行的日记账是用三栏式帐页格式来登记,登记日记账是按照经济业务发生的时间的先后顺序逐日逐笔进行登记。我们通过银行日记账的记录,能全面了解银行存款经济的变动。 每日收入,支出和结存状况,银行存款日记账应该按企业在银行开立的账户和历种分别设置。每日要结算出余额,做到日清,以便检查各项收支款项,避免出现透支现象,也便于同银行对账单进行核对。 sulfuric acid solution. Nitric-perchloric acid (5+1) mixture. Acetic acid sodium acetate solution: weigh 34 g of sodium acetate (NaAc • 3H2O) dissolved in 450mL water, plus 2.6 mL glacial acetic acid, adjust pH to 5.5, diluted with water to 500 mL. 0.5g/L-chromazurol s (Chrome azurol s) solution: weigh 50mg-free cream s, dissolve and dilute with water to 100mL. 0.2g/L trimethylamine 16 alkyl bromide solution (weighing 20 mg 16 alkyl bromide trimethylamine, dissolve and dilute with water to 100mL and, if necessary, heat the dissolution. 10g/L Ascorbic acid solution: weigh 1.0g Ascorbic acid dissolve and constant volume to 100 mL with water. available now match. Aluminium standard stock solution: weigh precision 1.0000 g aluminium oxide (purity 99.99%), plus 50mL 6moI/L hydrochloric acid solution, heat dissolved, after cooling, move into the 1000mL volumetric flask and diluted to scale. Per ml of this solution corresponds to 1 μg g aluminum. Aluminium standard solution: lessons 1.00mL aluminum standard stock solution, placed in 100mL volumetric flask and diluted to scale and draw 5.00mL 50mL volumetric flask, dilute to scale. Per ml of this solution corresponds to 1 μg g aluminum. 3, instruments spectrophotometer. Food grinder. Electric hot plate. 4, and sample pulled acting will sample (not including sandwich, stuffed part) crushed uniform, take about 30 g reset 85 ? oven in the dry 4 h, said take 1.0000 g~2.000g, placed 100mL tapered bottle in the, Addend grain glass beads, added l0 mL~15 mL nitric acid a perchlorate (5+1) mixed Taiwan liquid, cover good glass 登记各种明细账 明细分类账有三栏明细账,九栏明细账,十七栏,数量金额,生产成本,应交税费等明细账。但多栏式明细账是根据企业经济业务的特点和管理的需要来设置,集中反映有关明细项目的核算资料。 1.它主要适用于只记金额不记数量,而且在 管理上需要了解其中构成的内容的成本、费用、收入、利润等账户。 2.多栏式明细分类账的格式视管理需要而呈多种多样的。多式栏明细分类账是由按照经济业务发生的时间先后顺序逐日逐笔进行登记的。 3.我们用多栏式明细账来按二级科目或明细科目开设账户,并且在每个账户预留若干帐页,用来分类,连续记录有关是资产负债,所有者权益、收入、费用、利润等祥细资料。 4.设置明细分类账对总分类帐起着辅助、补充作用,有利于加强对各会计要素的管理和使用,并为我们编制会计报表提供必要的资料。 5.但三栏式这种帐页适用于金额核算的实收资本,应收账款。应付账款等账户的明细核算。 数量金额式明细分类账适用于既要进行金额明细核算,又要进行数量明细核算的财产物资项目,提供各种财产物资收入,发出结存,便于加强财产物资管理需要。要仔细、要准确核对。 sulfuric acid solution. Nitric-perchloric acid (5+1) mixture. Acetic acid sodium acetate solution: weigh 34 g of sodium acetate (NaAc • 3H2O) dissolved in 450mL water, plus 2.6 mL glacial acetic acid, adjust pH to 5.5, diluted with water to 500 mL. 0.5g/L-chromazurol s (Chrome azurol s) solution: weigh 50mg-free cream s, dissolve and dilute with water to 100mL. 0.2g/L trimethylamine 16 alkyl bromide solution (weighing 20 mg 16 alkyl bromide trimethylamine, dissolve and dilute with water to 100mL and, if necessary, heat the dissolution. 10g/L Ascorbic acid solution: weigh 1.0g Ascorbic acid dissolve and constant volume to 100 mL with water. available now match. Aluminium standard stock solution: weigh precision 1.0000 g aluminium oxide (purity 99.99%), plus 50mL 6moI/L hydrochloric acid solution, heat dissolved, after cooling, move into the 1000mL volumetric flask and diluted to scale. Per ml of this solution corresponds to 1 μg g aluminum. Aluminium standard solution: lessons 1.00mL aluminum standard stock solution, placed in 100mL volumetric flask and diluted to scale and draw 5.00mL 50mL volumetric flask, dilute to scale. Per ml of this solution corresponds to 1 μg g aluminum. 3, instruments spectrophotometer. Food grinder. Electric hot plate. 4, and sample pulled acting will sample (not including sandwich, stuffed part) crushed uniform, take about 30 g reset 85 ? oven in the dry 4 h, said take 1.0000 g~2.000g, placed 100mL tapered bottle in the, Addend grain glass beads, added l0 mL~15 mL nitric acid a perchlorate (5+1) mixed Taiwan liquid, cover good glass 登记总账 为了保证会计账簿记录的合法性和会计资料的证实性,明确经济责任,会计账簿应由专人负责登记,登记了全部账簿,分类账簿按其提供的核算的祥细程度不同。 1.我们实习了按照总分类科目开设帐页,进行分类登记,登记企业的经济发生一切业务进行逐笔分类登记在总账地反映和记录具体会计要素的增减变动情况的账簿。 2.总账能全面地反映和记录经济业务引起的资金运动和财务收支情况,总账对明细账起着统驭控制作用,并且为我们编制报表提供正确的依据。 3.所以任何一个公司一个企业单位都必须设置总分类帐来逐笔登记。 4.设置总分类科帐一般采用订本式账簿账簿形式,按照我们会计科目的编码顺序登记。 5.总分类帐中的对应科目,可以设置也可以不设置。 总账分类的登记,可以根据记账凭证逐笔登记,也可以通过一定方式分次或者按月登记。总分类帐登记的依据和方法,取决于企业采用的财务处理程序,根据企业的内部分类登记。 sulfuric acid solution. Nitric-perchloric acid (5+1) mixture. Acetic acid sodium acetate solution: weigh 34 g of sodium acetate (NaAc • 3H2O) dissolved in 450mL water, plus 2.6 mL glacial acetic acid, adjust pH to 5.5, diluted with water to 500 mL. 0.5g/L-chromazurol s (Chrome azurol s) solution: weigh 50mg-free cream s, dissolve and dilute with water to 100mL. 0.2g/L trimethylamine 16 alkyl bromide solution (weighing 20 mg 16 alkyl bromide trimethylamine, dissolve and dilute with water to 100mL and, if necessary, heat the dissolution. 10g/L Ascorbic acid solution: weigh 1.0g Ascorbic acid dissolve and constant volume to 100 mL with water. available now match. Aluminium standard stock solution: weigh precision 1.0000 g aluminium oxide (purity 99.99%), plus 50mL 6moI/L hydrochloric acid solution, heat dissolved, after cooling, move into the 1000mL volumetric flask and diluted to scale. Per ml of this solution corresponds to 1 μg g aluminum. Aluminium standard solution: lessons 1.00mL aluminum standard stock solution, placed in 100mL volumetric flask and diluted to scale and draw 5.00mL 50mL volumetric flask, dilute to scale. Per ml of this solution corresponds to 1 μg g aluminum. 3, instruments spectrophotometer. Food grinder. Electric hot plate. 4, and sample pulled acting will sample (not including sandwich, stuffed part) crushed uniform, take about 30 g reset 85 ? oven in the dry 4 h, said take 1.0000 g~2.000g, placed 100mL tapered bottle in the, Addend grain glass beads, added l0 mL~15 mL nitric acid a perchlorate (5+1) mixed Taiwan liquid, cover good glass 汇总登记 核对了原始凭证,明细账,总账里面的金额、数量、单价、合计、日期、审核凭证是否有经办部门和人员的签名和盖章无误后进行汇总记账,都是根据记账凭证逐笔登记,但是在这里从略根据原始凭证汇总。 1.汇总记账凭证按科目对应关系进行归类,汇总可以减少工作量 2.汇总是指根据一定时期内的全部记账凭证,按相同的科目进行归类,并计算出科目借方,贷方发生的金额。 3.企业经济业务较多的需要每日汇总或者三天至五天汇总一次,企业经济业务较少的可以十天或按月汇总。 4.汇总摘要可以略写,在汇总目录上写编号,写上科目,写上页硕便于流看,便于查找方便核对。 5汇总日期要明确,写出那年至那月至那日的汇总,是月汇总,还是日汇总,季汇总,还是年汇总。 汇总科目要明确登记,不得少记、漏记、误记,借、贷两边登记时要看清楚是记那方的,数字不得写错、不得修改、涂改,最后合计金额两边都是相等的。 sulfuric acid solution. Nitric-perchloric acid (5+1) mixture. Acetic acid sodium acetate solution: weigh 34 g of sodium acetate (NaAc • 3H2O) dissolved in 450mL water, plus 2.6 mL glacial acetic acid, adjust pH to 5.5, diluted with water to 500 mL. 0.5g/L-chromazurol s (Chrome azurol s) solution: weigh 50mg-free cream s, dissolve and dilute with water to 100mL. 0.2g/L trimethylamine 16 alkyl bromide solution (weighing 20 mg 16 alkyl bromide trimethylamine, dissolve and dilute with water to 100mL and, if necessary, heat the dissolution. 10g/L Ascorbic acid solution: weigh 1.0g Ascorbic acid dissolve and constant volume to 100 mL with water. available now match. Aluminium standard stock solution: weigh precision 1.0000 g aluminium oxide (purity 99.99%), plus 50mL 6moI/L hydrochloric acid solution, heat dissolved, after cooling, move into the 1000mL volumetric flask and diluted to scale. Per ml of this solution corresponds to 1 μg g aluminum. Aluminium standard solution: lessons 1.00mL aluminum standard stock solution, placed in 100mL volumetric flask and diluted to scale and draw 5.00mL 50mL volumetric flask, dilute to scale. Per ml of this solution corresponds to 1 μg g aluminum. 3, instruments spectrophotometer. Food grinder. Electric hot plate. 4, and sample pulled acting will sample (not including sandwich, stuffed part) crushed uniform, take about 30 g reset 85 ? oven in the dry 4 h, said take 1.0000 g~2.000g, placed 100mL tapered bottle in the, Addend grain glass beads, added l0 mL~15 mL nitric acid a perchlorate (5+1) mixed Taiwan liquid, cover good glass 对账和结账 在我们现实工作中除了记账外还有对账和结账两项工作,我们应将账簿记录核对结算清楚,使账簿资料如实反映企业单位的实际情况,为编制会计报表提供可靠的资料。 1.对账是为了保证会计账簿记录真实准确的重要程序。 2.对账是在定期地将各种账簿的记录核对清楚,为了保证各账簿记录和会计报表的真实,完整和正确,要如实地反映和监督经济活动,必须要建立定期的对账 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 ,对会计凭证进行核对内容是否正确无误,以保证账簿相符。 3.各个企业或单位应当定期逐项核对,检查是否一致,保证帐的正确。 4.各个企业或单位的经济是连续不断进行的为了总结每一会计期间的经济活的情况,考核企业经营的成果。 5.结账是指在本期内将所有的发生的经济业务全部登记入帐的基础上,按规定的方法将各种账簿的记录进行小结,计算出各账户在本期发生金额和本期的余额的一种帐处理工作结账时应当结出每个账户的期末余额。 6.结账时应根据不同的账户记录,分别采用不同的结算方法,总账账户平时只需要结出月末余额。月结、季结用单线,年结下划双实线。划线应划红线并应划通栏线,不能只在帐页的金额部分划线,年结在合计数下通栏划双红实线。年终结了帐时,有余额的账户,要将余额结转到下一会计年度,并在摘要内注明“转下年字样的”。 sulfuric acid solution. Nitric-perchloric acid (5+1) mixture. Acetic acid sodium acetate solution: weigh 34 g of sodium acetate (NaAc • 3H2O) dissolved in 450mL water, plus 2.6 mL glacial acetic acid, adjust pH to 5.5, diluted with water to 500 mL. 0.5g/L-chromazurol s (Chrome azurol s) solution: weigh 50mg-free cream s, dissolve and dilute with water to 100mL. 0.2g/L trimethylamine 16 alkyl bromide solution (weighing 20 mg 16 alkyl bromide trimethylamine, dissolve and dilute with water to 100mL and, if necessary, heat the dissolution. 10g/L Ascorbic acid solution: weigh 1.0g Ascorbic acid dissolve and constant volume to 100 mL with water. available now match. Aluminium standard stock solution: weigh precision 1.0000 g aluminium oxide (purity 99.99%), plus 50mL 6moI/L hydrochloric acid solution, heat dissolved, after cooling, move into the 1000mL volumetric flask and diluted to scale. Per ml of this solution corresponds to 1 μg g aluminum. Aluminium standard solution: lessons 1.00mL aluminum standard stock solution, placed in 100mL volumetric flask and diluted to scale and draw 5.00mL 50mL volumetric flask, dilute to scale. Per ml of this solution corresponds to 1 μg g aluminum. 3, instruments spectrophotometer. Food grinder. Electric hot plate. 4, and sample pulled acting will sample (not including sandwich, stuffed part) crushed uniform, take about 30 g reset 85 ? oven in the dry 4 h, said take 1.0000 g~2.000g, placed 100mL tapered bottle in the, Addend grain glass beads, added l0 mL~15 mL nitric acid a perchlorate (5+1) mixed Taiwan liquid, cover good glass 编制会计报表 根据总账及其所属的明细账资料进行编制会计报表,根据收款凭证,付款凭证登记现金日记账和银行存款日记账。 1.记账及其附的原始凭证登记各种明细账期末都要将日记账与总账进行核对,准确无误后并根据核对后的总账及其所属的明细账资料编制会计报表。 2.会计报表是企业会计核算的最终成果,是企业对外提供财务会计信息的主要形式。 3.是以日常核算资料为主要依据,综合反映企业某一特定日期的资产,负债,所有者权益状况,在特定期间的经营成果和现金流动是情况的书面文件对外公布。 4.会计报表也称财务报表它包括资产负债表,利润表,现金流量表,所有者权益变动,编写会计报表,真实可靠的数据,才能如实地反映企业的财务状况及经营成果,才能为各方信息使用者进行决策或管理提供有用的信息资料。 5.因此,在我们编写会计报表前应当做好帐核对,帐实核对,清理账目。调整帐项等工作, 报表中的项目不得漏填或少填,应报的会计报表不得缺表不得漏汇,报表要有机构负责人和会计主管人员要签字还有注册会计师签章。 sulfuric acid solution. Nitric-perchloric acid (5+1) mixture. Acetic acid sodium acetate solution: weigh 34 g of sodium acetate (NaAc • 3H2O) dissolved in 450mL water, plus 2.6 mL glacial acetic acid, adjust pH to 5.5, diluted with water to 500 mL. 0.5g/L-chromazurol s (Chrome azurol s) solution: weigh 50mg-free cream s, dissolve and dilute with water to 100mL. 0.2g/L trimethylamine 16 alkyl bromide solution (weighing 20 mg 16 alkyl bromide trimethylamine, dissolve and dilute with water to 100mL and, if necessary, heat the dissolution. 10g/L Ascorbic acid solution: weigh 1.0g Ascorbic acid dissolve and constant volume to 100 mL with water. available now match. Aluminium standard stock solution: weigh precision 1.0000 g aluminium oxide (purity 99.99%), plus 50mL 6moI/L hydrochloric acid solution, heat dissolved, after cooling, move into the 1000mL volumetric flask and diluted to scale. Per ml of this solution corresponds to 1 μg g aluminum. Aluminium standard solution: lessons 1.00mL aluminum standard stock solution, placed in 100mL volumetric flask and diluted to scale and draw 5.00mL 50mL volumetric flask, dilute to scale. Per ml of this solution corresponds to 1 μg g aluminum. 3, instruments spectrophotometer. Food grinder. Electric hot plate. 4, and sample pulled acting will sample (not including sandwich, stuffed part) crushed uniform, take about 30 g reset 85 ? oven in the dry 4 h, said take 1.0000 g~2.000g, placed 100mL tapered bottle in the, Addend grain glass beads, added l0 mL~15 mL nitric acid a perchlorate (5+1) mixed Taiwan liquid, cover good glass 科目汇总表 科目汇总表是指根据一定时期内的全部记账凭证,按相同科目进行归类,并计算出每一汇帐科目借方、贷方发生额所编制的汇总表。 1.科目汇总表,可以采取不同格式,但是任何格式的科目汇总表一般都是只反映各个科目的借方、贷方发生额不反映各个科目的对应关系。 2.是先定期根据记账编制科目汇总表 3.科目汇总表账务处理可以设置通用记账凭证也可以设置三种专用记账凭证,可以减少登记总分类帐的工作量,手续比较简便而且还起着计算平衡的作用。 4.但是不足就是不便于分析和检查经济业务的来龙去脉,不便于查对账目不反映各科目的对应关系,所以适用于业务量较大,记账凭证较多的单位。 5.期末将日记账与总账明细账与总账核对,要仔细、正确。 清楚地核对数字、金额、日期、不得缺汇,漏记 、复记、少记、错记。要明确写出汇总那年那个月至那个日的日期最后要进行合计,借贷两边要相同。 sulfuric acid solution. Nitric-perchloric acid (5+1) mixture. Acetic acid sodium acetate solution: weigh 34 g of sodium acetate (NaAc • 3H2O) dissolved in 450mL water, plus 2.6 mL glacial acetic acid, adjust pH to 5.5, diluted with water to 500 mL. 0.5g/L-chromazurol s (Chrome azurol s) solution: weigh 50mg-free cream s, dissolve and dilute with water to 100mL. 0.2g/L trimethylamine 16 alkyl bromide solution (weighing 20 mg 16 alkyl bromide trimethylamine, dissolve and dilute with water to 100mL and, if necessary, heat the dissolution. 10g/L Ascorbic acid solution: weigh 1.0g Ascorbic acid dissolve and constant volume to 100 mL with water. available now match. Aluminium standard stock solution: weigh precision 1.0000 g aluminium oxide (purity 99.99%), plus 50mL 6moI/L hydrochloric acid solution, heat dissolved, after cooling, move into the 1000mL volumetric flask and diluted to scale. Per ml of this solution corresponds to 1 μg g aluminum. Aluminium standard solution: lessons 1.00mL aluminum standard stock solution, placed in 100mL volumetric flask and diluted to scale and draw 5.00mL 50mL volumetric flask, dilute to scale. Per ml of this solution corresponds to 1 μg g aluminum. 3, instruments spectrophotometer. Food grinder. Electric hot plate. 4, and sample pulled acting will sample (not including sandwich, stuffed part) crushed uniform, take about 30 g reset 85 ? oven in the dry 4 h, said take 1.0000 g~2.000g, placed 100mL tapered bottle in the, Addend grain glass beads, added l0 mL~15 mL nitric acid a perchlorate (5+1) mixed Taiwan liquid, cover good glass
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