According to the volume of business, colleges and universities set up 3 person - 5 or more bookkeeping vouchers respectively, and all personnel strive to use uniform format and unified wording.

This makes

The summary reflects the consistency of the whole, and more importantly, it can give full play to the function of "fuzzy query" in the computer query system.

Therefore, the sentence of "subject + predicate + object" is adopted for daily revenue and expenditure business.

That is to say, the three basic elements are the subject, object and content of economic behavior.

Although the unified wording is rather difficult at the early stage of implementation, as long as we pay attention to communication, mutual communication and careful summary in our work, we believe that we can achieve unity and coordination soon.

For example, Zhang Ping bought 150 yuan for office use in cash.

Abstract: Zhang Ping Bao's office pen.

Using this sentence pattern,

"Fuzzy" query, as long as the input "Zhang Ping", that year and all previous years, all of Zhang Ping's business, the required data is clear at a glance.

Fully embodies the convenience of computerized accounting.

And the advantage of speed.

Simplicity is simple and clear.

Too simple a summary can not express clearly the economic content.

Therefore, we should grasp the key points in the number of words in the computer set, and make the economic content as comprehensive as possible.

For example, Zhao Yongfa of Chinese Department borrowed 5000 yuan from Beijing to purchase information.

Borrowing loans for Zhao Yongfa, not borrowing money for Zhao Yonghua, nor borrowing money.

For the same bookkeeping voucher reflecting different economic contents, each economic content corresponds to a summary accurately, and the same summary should not be used in general.

The current debit and credit bookkeeping method and the basic accounting work standards allow for the preparation of a bookkeeping certificate with multiple loans, one loan and more loans, as well as multiple loans and loans under special circumstances.

At present, the widely used accounting computerization software generally has the function of "modifying summaries", which provides conditions for the accurate compilation of the accounting voucher summaries.

For example, physics department Zhou Bin borrowed 4000 yuan to attend a meeting in Shijiazhuang. When he returned to reimbursement, he paid 1500 yuan for travelling expenses, and 500 yuan for meeting expenses. He spent 1500 yuan on purchasing books for department reference rooms, and returned the balance of 500 yuan.

The summary should be compiled according to the accounting entries corresponding to each economic business: Zhou Bin, stone, meeting travel, Zhou Bin's meeting fee, Zhou Bin's information fee and Zhou Bin's loan.

If this document is used in a general summary, the "meeting fee" subject, "information fee", "receipts and payments" in the accounting books should be reflected in the summary of travel expenses.

Some accountants are often overlooked about the details of the work, which will bring inconvenience to a series of accounting work such as review, bookkeeping, audit and so on.

Special emphasis is placed on the use of bank expenditure in the economic business, which corresponds to the summary of bank deposit subjects, which must reflect the name of the receivables so as to facilitate the reconciliation of bank accounts with bank statements.