【摘要】 文字的产生是会计文化形成的历史起点 ,会计中的文字语言 ,是一种特殊的专业文化语言。通过对会计资料进行整理、分析、加工、汇总 ,找出内在联系 ,展现其发展规律 ,揭示其变化趋势 ,并运用一定的文体将其表达出来 ,就形成了会计文书。会计文书的撰写既是会计工作不可缺少的一部分 ,也是会计人员的工作职责和必修课。随着经济改革的不断深入 ,有关各方面对会计人员撰写会计文书也提出了更高的要求。更多还原

【Abstract】 The appearance of characters is the historical beginning in accounting culture’s formation. Language in accounting is a peculiar, professional language. By arranging, analyzing, processing and gathering accounting data, we can find out its internal association, reveal its development law, expose its varied tendency, and then we express it in certain literacy form,thus an accounting document is shaped. It is a very important part of accounting practice, and also the responsibility and required course of economic reform. Some departments require the accountants more in regard to the accounting document.更多还原