会计核算程序一般有以下几种？下面由济南代理记账公司来介绍一下吧：
Accounting procedures generally have the following kinds?Jinan bookkeeping agency company to introduce the following:
①记账凭证核算程序。
1) proof of charge to an account of accounting procedures.
这是根据每张记账凭证直接登记总分类账簿的一种核算程序。一般用于业务量较少的小型企、事业单位。
This is according to the general ledger books each register proof of charge to an account directly a calculation program.Less commonly used in business of small enterprises and institutions.
②科目汇总表核算程序。
(2) the business accounting of course summary table.
其特点是定期根据记账凭证编制科目汇总表，然后再根据科目汇总表登记总分类账簿。这种核算程序一般用于规模较大、业务较繁的企、事业单位。
Its characteristic is according to the compiling course summary table of proof of charge to an account on a regular basis, and then according to the general ledger books of the registration of course summary table.The accounting procedures commonly used in larger scale, business from numerous companies and institutions.
③汇总记账凭证核算程序。
(3) the summary of proof of charge to an account accounting procedures.
这种核算程序与科目汇总表核算程序基本相似，也是一种汇总过账的核算程序，但汇总方法不同。此种核算程序一般也适用于规模较大、业务量较多的企、事业单位。
The accounting procedures and business accounting of course summary table the basic similar, is also a kind of summary Posting accounting procedures, but different aggregation method.The accounting process can also be applied to large scale, business more enterprises and institutions.
④日记总账核算程序。
(4) the diary general ledger accounting procedures.
日记总账核算形式是将日记账与总分类账合并设置，直接根据收款凭证，付款凭证和转账凭证逐笔、逐日进行登记的一种会计核算形式。一般只适合于经济业务很少的小型企业单位。
The diary of a general ledger accounting form is set the journal a merger with general ledger, directly according to the receipts, payment vouchers and transfer vouchers that weaves, day by day for registration of a form of business accounting.Usually only suitable for economic business a few small business units.
⑤计算机化会计核算形式。
5. Computerized accounting forms.
计算机化会计核算形式是指利用电子计算机为工具，对经济过程进行观察、记录、计算、分类、汇总分析并提供经济信息，参与预测与决策的现代会计核算形式。适合于各种类型的企、事业单位。
Computerized accounting form refers to the use of the electronic computer as the tool, to observe and record the process of economic, calculation, classification, and provide economic information summary analysis, participate in forecasting and decision-making form of modern accounting.Suitable for all types of enterprises and institutions.
除上述济南代理记账公司说的核算程序之外，还有其他一些会计核算程序。
In addition to the above said accounting bookkeeping agency company jinan program, there are some other accounting procedures.
一个单位的会计科目体系，包括总账科目和明细账科目，都要通过账簿组织来安排记录和核算；各种业务和核算办法也要通过安排各种凭证、表格、账簿以及它们之间的关系来具体实施；各种会计报表，同样要通过一定的会计核算程序，规定其产生程序和产生的根据。
A unit of account system, including the general ledger and subsidiary ledger accounts, are through the books of the organization to arrange records and accounting.Should be arranged through a variety of business and accounting measures also various vouchers, tables, books as well as the relationship between them to specific implementation;All kinds of accounting statements, also want to through certain accounting procedures, according to its procedures and produce.
济南代理记账公司：http://www.jnqqjz.com
