会计科目是会计制度统一规定的,有一定的严肃性.但是,有一些会计人员在使用会计科目时,为了减少书写量,便去头截尾地简化科目.我们对所属一百三十四个基层企业进行会计基础工作的检查中,发现简化会计科目的情况比较普遍.例如:将“银行借款”写为“人行借款”或“借款”;“国库拨补亏损”写为“拨补亏损”;“在途商品”写为“在途”;“委托银行收款”写为“委托收款”;“业务周转金”写为“周转金”;“预购定金”写为“定金”;“支援农业支出”写为“支农支出”或“支农”等等.由于简写会计科目,就很容易使人产生误解和增添一些不必要的麻烦,甚至贻误工作.为了维护会计制度的统一性和严肃性,我认为必须克 Accountancy is a unified accounting system, a certain degree of seriousness.However, some accountants in the use of accounts, in order to reduce the amount of writing, they will be simplified to simplify subjects.We are one-hundred and thirty-four For instance, writing “bank loans” as “bank loans” or “borrowing” “;” “Treasury subsidies for losses” “Write as ” Make up loss “; ” In transit goods “Write as ” In transit “; ” Written as “working capital ” “pre-deposit ” written as “deposit ”; “support agricultural expenditure ” as Shorthand accounts, it is easy to make people misunderstand and add some unnecessary trouble, or even delaying the work.In order to maintain the unity and seriousness of the accounting system, I think that must be grams