“统驭”在会计科目里是什么意思啊?

2024-12-03 02:52:21
推荐回答(1个)
回答1:

  统驭账户是“从属账户”的对称,是指对所属明细分类账户起统驭作用的账户。

  统驭账户主要指总分类账户。账户按其提供指标的详细程序分为总分类账户和明细分类账户,其中总分类账户是对会计主体经济活动的具体内容进行总括核算的账户,它提供的是某一具体内容的总括核算指标。由于总分类账户的登记和明细分类账户的登记要遵循方向相同、金融相等、会计期间一致等原则,因此,特定会计期间的各明细分类账户的发生额合计及其余额合计必须要和其对应的总分类账户的发生额及其余额相一致,即总分类账对其所属的明细分类账户起统驭作用。

  统驭科目指应收应付和资产相关科目一般设置成统驭科目(有分类账的总账科目)

  统驭科目(reconciliation account):不用来直接记帐,它是由应收模块、应付模块和固定资产模块直接过帐的。

  因为在应收和应付模块中,做凭证时输入的都是客户和供应商,所形成的应收、应付、预收、预付都是针对客户和供应商的,并未真正与科目表中的总帐科目对应,所以需要用到统驭科目,与科目表能形成对应关系,此外在对客户和供应商在做未清项处理时,也需统驭科目的对应。

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