明细核算是对银行的业务活动和财务收支进行详细、具体和系统核算的方式,它具体反映各个单位和各项业务的资金活动情况。明细核算是在每个会计科目下按账户设立明细账簿,详细记录各个账户资金增减变动的情况。其核算程序是: 根据发生业务的凭证记分户账 (即明细账),再根据分户账登记余额簿 (表),对某些重要经济事项,还可设登记簿进行登记。明细核算是综合核算的具体化和补充。明细核算运用分户账、登记簿、现金收入日记簿、现金付出日记簿、余额表等账表按户进行核算。
待摊费用应按费用种类设置明细账,进行明细核算。
Subsidiary accounts should be set up for prepaid expenses according to different types of expenses.
公司应加设相应的明细科目,对内销及外销进行单独明细核算。
Companies should be added corresponding subjects details of the domestic and export a separate accounting details.
银行存款应按银行和其他金融机构的名称和存款种类进行明细核算。
A subsidiary account should be set up for each of the Banks and other financial institutions indicting their names and types of deposits.
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