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晋中 原始凭证和记账凭证
在会计核算中，原始凭证和记账凭证是两个非常重要的环节。
首先，我们来了解一下原始凭证。原始凭证是指记录经济业务发生情况的原始证据，如收据、发票、支票等。它是进行会计核算的基础，因为只有通过原始凭证的审核才能确定经济活动是否真实存在并能够被计入财务账簿中。因此，对于企业来说，建立健全的原始凭证管理制度是非常重要的。
接下来，我们来看一下记账凭证。记账凭证是根据原始凭证或汇总原始凭证编制的一种会计凭证，用于记录已经发生的交易或事项。它通常包括收款凭证、付款凭证以及转账凭证等类型。在记账凭证的基础上，我们可以根据会计科目表将记账凭证分类，以便于后续的核算和账务处理。
然后，我们需要对原始凭证和记账凭证进行登记明细账。明细账是对原始凭证和记账证书记载的经济活动进一步详细描述的账簿，通常按照时间顺序和会计科目的不同来进行分类和记录。这样可以更加清晰地反映经济活动的过程和结果，为进一步的会计分析和决策提供依据。
最后，我们将从明细账中提取相关数据，编制总账。总账是对整个企业的资金流动情况进行全面、综合的反映，包括所有明细账中的账户余额和累计发生额。通过总账的编制，我们可以对整个公司的财务状况有一个整体的把握，并为后续的财务报表编制奠定基础。
总结一下，原始凭证和记账凭证是会计核算中的重要环节之一
北京乐财汇企业管理咨询有限公司
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| NAME | COMPONENT | DURATION | 0 ms | 365 ms | 730 ms | 1095 ms | 1460 ms | 1825 ms | 2190 ms |
|---|---|---|---|---|---|---|---|---|---|
| Bootstrap | Timer | 663.41 ms | |||||||
| Routing | Timer | 0.19 ms | |||||||
| Controller | Timer | 1,885.46 ms | |||||||
| Controller Constructor | Timer | 665.09 ms | |||||||
| Query | Database | 18.15 ms | |||||||
| Query | Database | 56.45 ms | |||||||
| Query | Database | 2.22 ms | |||||||
| Query | Database | 431.51 ms | |||||||
| Time | Query String |
|---|---|
| 18.14 ms | SELECT count(*) as c FROM `dr_1_fenzhan` WHERE `dr_1_fenzhan`.`catid` IN (5,31,32,33,34,35,36) AND (`fenzhan`="" or `fenzhan` LIKE "%256%") ORDER BY NULL |
| 56.45 ms | SELECT * FROM `dr_1_fenzhan` WHERE `dr_1_fenzhan`.`catid` IN (5,31,32,33,34,35,36) AND (`fenzhan`="" or `fenzhan` LIKE "%256%") ORDER BY `dr_1_fenzhan`.`updatetime` DESC LIMIT 0,2 |
| 2.22 ms | SHOW COLUMNS FROM `dr_1_fenzhan_hits` |
| 431.51 ms | SELECT `dr_1_fenzhan`.*,`dr_1_fenzhan_hits`.`hits`,`dr_1_fenzhan_hits`.`day_hits`,`dr_1_fenzhan_hits`.`week_hits`,`dr_1_fenzhan_hits`.`month_hits`,`dr_1_fenzhan_hits`.`year_hits`,`dr_1_fenzhan_hits`.`day_time`,`dr_1_fenzhan_hits`.`week_time`,`dr_1_fenzhan_hits`.`month_time`,`dr_1_fenzhan_hits`.`year_time` FROM `dr_1_fenzhan` LEFT JOIN `dr_1_fenzhan_hits` ON `dr_1_fenzhan`.`id`=`dr_1_fenzhan_hits`.`id` WHERE `dr_1_fenzhan`.`catid` IN (5,31,32,33,34,35,36) AND (`fenzhan`="" or `fenzhan` LIKE "%256%") ORDER BY `dr_1_fenzhan_hits`.`hits` DESC LIMIT 5 |
| 模板 | 路径 |
|---|---|
| category.html | /www/wwwroot/www.58lecaihui.com/template/pc/jizhang/home/fenzhan/category.html |
| fz_header.html | /www/wwwroot/www.58lecaihui.com/template/pc/jizhang/home/fenzhan/fz_header.html |
| fz_footer.html | /www/wwwroot/www.58lecaihui.com/template/pc/jizhang/home/fenzhan/fz_footer.html |
| 模板 | 提示 |
|---|---|
| category.html |
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| meta_keywords | '营业执照代办，代理记账公司，工商注册公司，营业执照资质代办' |
| meta_description | '【乐财汇】代理记账公司免费咨询⎝⎛微信/Tel：15911087801⎞⎠灵活用工平台，工商注册公司，资质代办。专为中小微企业提供代理记账、免费公司注册、内外资公司注册、资质代办、公司注销、工商变更、商标转让、税务筹划托管服务、公司核名等企业服务。' |
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array (
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'total' => '请使用count标签查询',
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array (
),
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| catid | 5 |
| params | array ( 'catid' => 5, ) |
| pageid | 1 |
| parent | array (
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'total' => '请使用count标签查询',
'field' =>
array (
),
) |
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array (
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array (
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'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=31',
'total' => '请使用count标签查询',
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array (
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'seo' =>
array (
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array (
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'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=32',
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array (
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array (
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array (
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'total' => '请使用count标签查询',
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array (
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array (
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array (
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'total' => '请使用count标签查询',
'field' =>
array (
),
),
) |
| urlrule | '/index.php?s=fenzhan&c=category&id=5&page=[page]' |
| fix_html_now_url | '' |
| my_web_url | 'http://shijiazhuang.58lecaihui.com/index.php?s=fenzhan&c=category&id=5' |
| get | array ( 's' => 'fenzhan', 'c' => 'category', 'id' => '5', ) |
| App.php | FCPATH/CodeIgniter72/Config/App.php |
| Auto.php | FCPATH/App/Module/Config/Auto.php |
| Autoload.php | FCPATH/CodeIgniter72/Config/Autoload.php |
| Cache.php | FCPATH/CodeIgniter72/Config/Cache.php |
| Cache.php | FCPATH/Fcms/Library/Cache.php |
| Category.php | APPPATH/Controllers/Category.php |
| Category.php | FCPATH/App/Module/Action/Category.php |
| CodeIgniter.php | FCPATH/CodeIgniter72/Extend/CodeIgniter.php |
| Constants.php | FCPATH/CodeIgniter72/Config/Constants.php |
| Content.php | APPPATH/Models/Content.php |
| Content.php | FCPATH/App/Module/Models/Content.php |
| Content.php | FCPATH/Fcms/Model/Content.php |
| ContentSecurityPolicy.php | FCPATH/CodeIgniter72/Config/ContentSecurityPolicy.php |
| Controller.php | FCPATH/CodeIgniter72/Extend/Controller.php |
| Database.php | FCPATH/CodeIgniter72/Config/Database.php |
| Date.php | FCPATH/Fcms/Field/Date.php |
| Exceptions.php | FCPATH/CodeIgniter72/Config/Exceptions.php |
| Exceptions.php | FCPATH/CodeIgniter72/Extend/Exceptions.php |
| Field.php | FCPATH/Fcms/Library/Field.php |
| File.php | FCPATH/Fcms/Field/File.php |
| Filters.php | FCPATH/CodeIgniter72/Config/Filters.php |
| Helper.php | FCPATH/Fcms/Core/Helper.php |
| Hook.php | FCPATH/CodeIgniter72/Extend/Hook.php |
| Hooks.php | FCPATH/App/Chtml/Config/Hooks.php |
| Hooks.php | FCPATH/App/Module/Config/Hooks.php |
| Hooks.php | FCPATH/Fcms/Core/Hooks.php |
| Init.php | APPPATH/Config/Init.php |
| Init.php | FCPATH/CodeIgniter72/Init.php |
| Init.php | FCPATH/Fcms/Init.php |
| Input.php | FCPATH/Fcms/Library/Input.php |
| Kint.php | FCPATH/CodeIgniter72/Config/Kint.php |
| Lang.php | FCPATH/Fcms/Library/Lang.php |
| Linkages.php | FCPATH/Fcms/Field/Linkages.php |
| Logger.php | FCPATH/CodeIgniter72/Config/Logger.php |
| Member.php | FCPATH/Fcms/Model/Member.php |
| Model.php | FCPATH/CodeIgniter72/Extend/Model.php |
| Model.php | FCPATH/Fcms/Core/Model.php |
| Module.php | FCPATH/App/Module/Action/Module.php |
| Module.php | FCPATH/App/Module/Extends/Home/Module.php |
| Modules.php | FCPATH/CodeIgniter72/Config/Modules.php |
| Mwhere.php | APPPATH/Config/Mwhere.php |
| Page.php | FCPATH/Fcms/Library/Page.php |
| Paths.php | FCPATH/CodeIgniter72/Config/Paths.php |
| Phpcmf.php | FCPATH/Fcms/Core/Phpcmf.php |
| Request.php | FCPATH/CodeIgniter72/Extend/Request.php |
| Router.php | FCPATH/Fcms/Library/Router.php |
| Routes.php | APPPATH/Config/Routes.php |
| Routes.php | FCPATH/CodeIgniter72/Config/Routes.php |
| Routes.php | FCPATH/CodeIgniter72/Extend/Routes.php |
| Routes.php | FCPATH/Fcms/Config/Routes.php |
| Security.php | FCPATH/Fcms/Library/Security.php |
| Seo.php | FCPATH/Fcms/Library/Seo.php |
| Service.php | FCPATH/Fcms/Core/Service.php |
| Services.php | FCPATH/CodeIgniter72/Config/Services.php |
| Text.php | FCPATH/Fcms/Field/Text.php |
| Textarea.php | FCPATH/Fcms/Field/Textarea.php |
| Toolbar.php | FCPATH/CodeIgniter72/Config/Toolbar.php |
| UserAgents.php | FCPATH/CodeIgniter72/Config/UserAgents.php |
| Version.php | FCPATH/My/Config/Version.php |
| View.php | FCPATH/CodeIgniter72/Config/View.php |
| View.php | FCPATH/CodeIgniter72/Extend/View.php |
| View.php | FCPATH/Fcms/Core/View.php |
| custom.php | /www/wwwroot/www.58lecaihui.com/config/custom.php |
| database.php | /www/wwwroot/www.58lecaihui.com/config/database.php |
| domain_app.php | /www/wwwroot/www.58lecaihui.com/cache/config/domain_app.php |
| domain_client.php | /www/wwwroot/www.58lecaihui.com/cache/config/domain_client.php |
| hooks.php | /www/wwwroot/www.58lecaihui.com/config/hooks.php |
| index.php | /www/wwwroot/www.58lecaihui.com/fenzhan/pc/index.php |
| index.php | /www/wwwroot/www.58lecaihui.com/index.php |
| lang.php | /www/wwwroot/www.58lecaihui.com/api/language/zh-cn/lang.php |
| page.php | /www/wwwroot/www.58lecaihui.com/config/page/pc/page.php |
| site.php | /www/wwwroot/www.58lecaihui.com/cache/config/site.php |
| system.php | /www/wwwroot/www.58lecaihui.com/cache/config/system.php |
| template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_category.html.cache.php | /www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_category.html.cache.php |
| template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_footer.html.cache.php | /www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_footer.html.cache.php |
| template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_header.html.cache.php | /www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_header.html.cache.php |
| AutoloadConfig.php | SYSTEMPATH/Config/AutoloadConfig.php |
| Autoloader.php | SYSTEMPATH/Autoloader/Autoloader.php |
| BaseCollector.php | SYSTEMPATH/Debug/Toolbar/Collectors/BaseCollector.php |
| BaseConfig.php | SYSTEMPATH/Config/BaseConfig.php |
| BaseConnection.php | SYSTEMPATH/Database/BaseConnection.php |
| BaseHandler.php | SYSTEMPATH/Cache/Handlers/BaseHandler.php |
| BaseResult.php | SYSTEMPATH/Database/BaseResult.php |
| BaseService.php | SYSTEMPATH/Config/BaseService.php |
| CacheFactory.php | SYSTEMPATH/Cache/CacheFactory.php |
| CacheInterface.php | SYSTEMPATH/Cache/CacheInterface.php |
| CliRenderer.php | SYSTEMPATH/ThirdParty/Kint/Renderer/CliRenderer.php |
| CodeIgniter.php | SYSTEMPATH/CodeIgniter.php |
| Common.php | SYSTEMPATH/Common.php |
| Config.php | SYSTEMPATH/Config/Config.php |
| Config.php | SYSTEMPATH/Database/Config.php |
| Connection.php | SYSTEMPATH/Database/MySQLi/Connection.php |
| ConnectionInterface.php | SYSTEMPATH/Database/ConnectionInterface.php |
| ContentSecurityPolicy.php | SYSTEMPATH/HTTP/ContentSecurityPolicy.php |
| Controller.php | SYSTEMPATH/Controller.php |
| Database.php | SYSTEMPATH/Database/Database.php |
| Database.php | SYSTEMPATH/Debug/Toolbar/Collectors/Database.php |
| DebugToolbar.php | SYSTEMPATH/Filters/DebugToolbar.php |
| DotEnv.php | SYSTEMPATH/Config/DotEnv.php |
| Events.php | SYSTEMPATH/Debug/Toolbar/Collectors/Events.php |
| Events.php | SYSTEMPATH/Events/Events.php |
| Exceptions.php | SYSTEMPATH/Debug/Exceptions.php |
| Factories.php | SYSTEMPATH/Config/Factories.php |
| Factory.php | SYSTEMPATH/Config/Factory.php |
| FileHandler.php | SYSTEMPATH/Cache/Handlers/FileHandler.php |
| FileLocator.php | SYSTEMPATH/Autoloader/FileLocator.php |
| Files.php | SYSTEMPATH/Debug/Toolbar/Collectors/Files.php |
| FilterInterface.php | SYSTEMPATH/Filters/FilterInterface.php |
| Filters.php | SYSTEMPATH/Filters/Filters.php |
| Header.php | SYSTEMPATH/HTTP/Header.php |
| IncomingRequest.php | SYSTEMPATH/HTTP/IncomingRequest.php |
| Kint.php | SYSTEMPATH/ThirdParty/Kint/Kint.php |
| Logger.php | SYSTEMPATH/Log/Logger.php |
| LoggerInterface.php | SYSTEMPATH/ThirdParty/PSR/Log/LoggerInterface.php |
| Logs.php | SYSTEMPATH/Debug/Toolbar/Collectors/Logs.php |
| Message.php | SYSTEMPATH/HTTP/Message.php |
| MessageInterface.php | SYSTEMPATH/HTTP/MessageInterface.php |
| MessageTrait.php | SYSTEMPATH/HTTP/MessageTrait.php |
| Modules.php | SYSTEMPATH/Modules/Modules.php |
| Query.php | SYSTEMPATH/Database/Query.php |
| QueryInterface.php | SYSTEMPATH/Database/QueryInterface.php |
| Renderer.php | SYSTEMPATH/ThirdParty/Kint/Renderer/Renderer.php |
| RendererInterface.php | SYSTEMPATH/View/RendererInterface.php |
| Request.php | SYSTEMPATH/HTTP/Request.php |
| RequestInterface.php | SYSTEMPATH/HTTP/RequestInterface.php |
| RequestTrait.php | SYSTEMPATH/HTTP/RequestTrait.php |
| Response.php | SYSTEMPATH/HTTP/Response.php |
| ResponseInterface.php | SYSTEMPATH/HTTP/ResponseInterface.php |
| ResponseTrait.php | SYSTEMPATH/API/ResponseTrait.php |
| ResponseTrait.php | SYSTEMPATH/HTTP/ResponseTrait.php |
| Result.php | SYSTEMPATH/Database/MySQLi/Result.php |
| ResultInterface.php | SYSTEMPATH/Database/ResultInterface.php |
| RichRenderer.php | SYSTEMPATH/ThirdParty/Kint/Renderer/RichRenderer.php |
| RouteCollection.php | SYSTEMPATH/Router/RouteCollection.php |
| RouteCollectionInterface.php | SYSTEMPATH/Router/RouteCollectionInterface.php |
| Router.php | SYSTEMPATH/Router/Router.php |
| RouterInterface.php | SYSTEMPATH/Router/RouterInterface.php |
| Routes.php | SYSTEMPATH/Config/Routes.php |
| Routes.php | SYSTEMPATH/Debug/Toolbar/Collectors/Routes.php |
| Services.php | SYSTEMPATH/Config/Services.php |
| TextRenderer.php | SYSTEMPATH/ThirdParty/Kint/Renderer/TextRenderer.php |
| Timer.php | SYSTEMPATH/Debug/Timer.php |
| Timers.php | SYSTEMPATH/Debug/Toolbar/Collectors/Timers.php |
| Toolbar.php | SYSTEMPATH/Debug/Toolbar.php |
| URI.php | SYSTEMPATH/HTTP/URI.php |
| UserAgent.php | SYSTEMPATH/HTTP/UserAgent.php |
| Utils.php | SYSTEMPATH/ThirdParty/Kint/Utils.php |
| View.php | SYSTEMPATH/Config/View.php |
| View.php | SYSTEMPATH/View/View.php |
| Views.php | SYSTEMPATH/Debug/Toolbar/Collectors/Views.php |
| init.php | SYSTEMPATH/ThirdParty/Kint/init.php |
| init_helpers.php | SYSTEMPATH/ThirdParty/Kint/init_helpers.php |
| url_helper.php | SYSTEMPATH/Helpers/url_helper.php |
| File: | /www/wwwroot/www.58lecaihui.com/dayrui/App/Fenzhan/Controllers/Category.php |
| App: | fenzhan |
| Controller: | category |
| Method: | index |
| URI: | fenzhan/category/index |
| URL: | http://shijiazhuang.58lecaihui.com/index.php?s=fenzhan&c=category&id=5 |
| Time | Event Name | Times Called |
|---|---|---|
| 165.11 ms | pre_system | 1 |
| 0.37 ms | dbquery | 4 |
| Action | Datetime | Status | Method | URL | Content-Type | Is AJAX? |
|---|---|---|---|---|---|---|
| 2025-04-26 13:01:59 | 200 | GET | http://yingtan.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-26 13:01:58 | 200 | GET | http://hongqiaoqu.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-26 13:01:57 | 200 | GET | http://shijiazhuang.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-26 13:01:56 | 200 | GET | http://shijiazhuang.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-26 13:01:55 | 200 | GET | http://zunyi.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-26 13:01:54 | 200 | GET | http://jiaozuo.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-26 13:01:53 | 200 | GET | http://zaozhuang.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-26 13:01:52 | 200 | GET | http://shijiazhuang.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-26 13:01:51 | 200 | GET | http://jingzhou.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-26 13:01:50 | 200 | GET | http://wulanchabu.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-26 13:01:49 | 200 | GET | http://jiaxing.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-26 13:01:47 | 200 | GET | http://bananqu.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-26 13:01:46 | 200 | GET | http://luliang.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-26 13:01:45 | 200 | GET | http://yanqingqu524.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-26 13:01:44 | 200 | GET | http://hexiqu.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-26 13:01:43 | 200 | GET | http://lanzhou.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-26 13:01:42 | 200 | GET | http://nanchang.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-26 13:01:41 | 200 | GET | http://yantai.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-26 13:01:40 | 200 | GET | http://yantai.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-26 13:01:39 | 200 | GET | http://haidianqu514.58lecaihui.com/ | text/html; charset=UTF-8 | No |
Session doesn't seem to be active.
| s | fenzhan |
| c | category |
| id | 5 |
| Connection | close |
| Accept-Encoding | gzip,deflate |
| User-Agent | Mozilla/4.0 (compatible; MSIE 7.0; Windows NT 6.1; Trident/7.0; SLCC2; .NET CLR 2.0.50727; .NET CLR 3.5.30729; .NET CLR 3.0.30729; .NET4.0C) |
| Host | shijiazhuang.58lecaihui.com |
| Connection | close |
| Accept-Encoding | gzip,deflate |
| User-Agent | Mozilla/4.0 (compatible; MSIE 7.0; Windows NT 6.1; Trident/7.0; SLCC2; .NET CLR 2.0.50727; .NET CLR 3.5.30729; .NET CLR 3.0.30729; .NET4.0C) |
| Host | shijiazhuang.58lecaihui.com |
| CodeIgniter Version: | 4.0.5 |
| PHP Version: | 7.4.33 |
| PHP SAPI: | fpm-fcgi |
| Environment: | development |
| Base URL: | http://shijiazhuang.58lecaihui.com/ |
| Timezone: | PRC |
| Locale: | en |
| Content Security Policy Enabled: | No |
