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文昌 记账凭证是什么的依据
记账凭证的依据是原始凭证和原始凭证汇总表。记账凭证又称为记账凭单，是会计人员根据审核无误的原始凭证按照经济业务事项的内容加以分类，并据以确定会计分录后所填制的会计凭证。
记账凭证的基本内容包括记账凭证的名称及填制单位名称、填制记账凭证的日期、记账凭证的编号、经济业务事项的内容摘要、经济业务事项所涉及的会计科目及其记账方向、经济业务事项的金额、记账标记、所附原始凭证张数、会计主管、记账、审核、出纳、制单等有关人员的签章等。
根据用途，记账凭证可以分为专用记账凭证和通用记账凭证；根据记录经济业务的形式，可以分为单式记账凭证和复式记账凭证；根据其包括的内容，可以分为单一记账凭证、汇总记账凭证和科目汇总表；根据其格式，可以分为科目分借贷单金额栏和金额分借贷单科目栏。
此外，按照反映的经济业务的内容来划分，记账凭证可以分为收款凭证、付款凭证和转账凭证。收款凭证是指用于记录库存现金和银行存款收款业务的记账凭证，又分为现金收款凭证和银行存款收款凭证。付款凭证是指用于记录库存现金和银行存款付款业务的记账凭证。转账凭证是指用于记录不涉及库存现金和银行存款收付业务的记账凭证。
总之，记账凭证是财会部门根据原始凭证填制，记载经济业务简要内容，确定会计分录，作为记账依据的会计凭证。
北京乐财汇企业管理咨询有限公司
联系人：王老师
热线：15911087801
地址：北京市海淀区白家疃尚品园
15911087801
北京市海淀区白家瞳尚品园1号楼
| NAME | COMPONENT | DURATION | 0 ms | 15 ms | 30 ms | 45 ms | 60 ms | 75 ms |
|---|---|---|---|---|---|---|---|---|
| Bootstrap | Timer | 18.22 ms | ||||||
| Routing | Timer | 0.07 ms | ||||||
| Controller | Timer | 66.90 ms | ||||||
| Controller Constructor | Timer | 21.50 ms | ||||||
| Query | Database | 0.99 ms | ||||||
| Query | Database | 0.70 ms | ||||||
| Query | Database | 1.31 ms | ||||||
| Query | Database | 3.46 ms | ||||||
| Time | Query String |
|---|---|
| 0.98 ms | SELECT count(*) as c FROM `dr_1_fenzhan` WHERE `dr_1_fenzhan`.`catid` IN (2,11,12,13) AND (`fenzhan`="" or `fenzhan` LIKE "%490%") ORDER BY NULL |
| 0.7 ms | SELECT * FROM `dr_1_fenzhan` WHERE `dr_1_fenzhan`.`catid` IN (2,11,12,13) AND (`fenzhan`="" or `fenzhan` LIKE "%490%") ORDER BY `dr_1_fenzhan`.`updatetime` DESC LIMIT 0,2 |
| 1.31 ms | SHOW COLUMNS FROM `dr_1_fenzhan_hits` |
| 3.46 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 (2,11,12,13) AND (`fenzhan`="" or `fenzhan` LIKE "%490%") 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 |
| fenzhan | array ( 'id' => 'wuhai', 'site' => '1', 'pid' => '86', 'pids' => '0,86', 'name' => '乌海', 'cname' => 'wuhai', 'child' => '0', 'hidden' => '0', 'childids' => '490', 'displayorder' => '0', 'domain' => 'wuhai.58lecaihui.com', 'domian_mobile' => '', 'meta_title' => NULL, 'meta_keywords' => NULL, 'meta_description' => NULL, 'rname' => '乌海', 'logo' => '文件参数没有值', 'banner' => array ( ), 'ii' => '490', '_banner' => NULL, ) |
| meta_title | '代理记账_乐财汇' |
| 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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array (
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'field' =>
array (
),
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| related | array (
11 =>
array (
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array (
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array (
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'category' => 'category.html',
'search' => 'search.html',
'show' => 'show.html',
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array (
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'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=11',
'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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'seo' =>
array (
),
'template' =>
array (
'pagesize' => '20',
'mpagesize' => '20',
'page' => '',
'list' => 'list.html',
'category' => 'category.html',
'search' => 'search.html',
'show' => 'show.html',
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'cat_field' => NULL,
'module_field' => NULL,
'html' => 1,
'urlrule' => 0,
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'displayorder' => '0',
'tid' => '1',
'content' => '',
'mid' => 'fenzhan',
'pcatpost' => 0,
'topid' => '2',
'catids' =>
array (
0 => '12',
),
'is_post' => 1,
'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=12',
'total' => '请使用count标签查询',
'field' =>
array (
),
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13 =>
array (
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array (
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array (
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'page' => '',
'list' => 'list.html',
'category' => 'category.html',
'search' => 'search.html',
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'cat_field' => NULL,
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'displayorder' => '0',
'tid' => '1',
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'catids' =>
array (
0 => '13',
),
'is_post' => 1,
'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=13',
'total' => '请使用count标签查询',
'field' =>
array (
),
),
) |
| urlrule | '/index.php?s=fenzhan&c=category&id=2&page=[page]' |
| fix_html_now_url | '' |
| my_web_url | 'http://wuhai.58lecaihui.com/index.php?s=fenzhan&c=category&id=2' |
| get | array ( 's' => 'fenzhan', 'c' => 'category', 'id' => '2', ) |
| 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://wuhai.58lecaihui.com/index.php?s=fenzhan&c=category&id=2 |
| Time | Event Name | Times Called |
|---|---|---|
| 10.38 ms | pre_system | 1 |
| 0.22 ms | dbquery | 4 |
| Action | Datetime | Status | Method | URL | Content-Type | Is AJAX? |
|---|---|---|---|---|---|---|
| 2025-04-27 11:52:30 | 200 | GET | http://wuhai.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-27 11:52:28 | 200 | GET | http://zunyi.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-27 11:52:26 | 200 | GET | http://wenzhou.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-27 11:52:25 | 200 | GET | http://wenzhou.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-27 11:52:24 | 200 | GET | http://jinhua.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-27 11:52:22 | 200 | GET | http://dunhuang.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-27 11:52:21 | 200 | GET | http://sansha.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-27 11:52:20 | 200 | GET | http://fuzhou307.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-27 11:52:18 | 200 | GET | http://changde.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-27 11:52:16 | 200 | GET | http://jiuquan.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-27 11:52:15 | 200 | GET | http://wuqingqu.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-27 11:52:14 | 200 | GET | http://jinshanqu.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-27 11:52:13 | 200 | GET | http://zhangjiajie.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-27 11:52:12 | 200 | GET | http://jinan.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-27 11:52:11 | 200 | GET | http://baoshan.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-27 11:52:10 | 200 | GET | http://nanping.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-27 11:52:08 | 200 | GET | http://ruichang.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-27 11:52:04 | 200 | GET | http://dezhou.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-27 11:52:03 | 200 | GET | http://shijingshanqu513.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
| 2025-04-27 11:52:02 | 200 | GET | http://suizhou.58lecaihui.com/ | text/html; charset=UTF-8 | No |
Session doesn't seem to be active.
| s | fenzhan |
| c | category |
| id | 2 |
| Connection | close |
| Accept-Encoding | gzip,deflate |
| User-Agent | Mozilla/4.0 (compatible; MSIE 7.0; Windows NT 10.0; WOW64; Trident/7.0; Touch; .NET4.0C; .NET4.0E; .NET CLR 2.0.50727; .NET CLR 3.0.30729; .NET CLR 3.5.30729; Tablet PC 2.0; LBBROWSER) |
| Host | wuhai.58lecaihui.com |
| Connection | close |
| Accept-Encoding | gzip,deflate |
| User-Agent | Mozilla/4.0 (compatible; MSIE 7.0; Windows NT 10.0; WOW64; Trident/7.0; Touch; .NET4.0C; .NET4.0E; .NET CLR 2.0.50727; .NET CLR 3.0.30729; .NET CLR 3.5.30729; Tablet PC 2.0; LBBROWSER) |
| Host | wuhai.58lecaihui.com |
| CodeIgniter Version: | 4.0.5 |
| PHP Version: | 7.4.33 |
| PHP SAPI: | fpm-fcgi |
| Environment: | development |
| Base URL: | http://wuhai.58lecaihui.com/ |
| Timezone: | PRC |
| Locale: | en |
| Content Security Policy Enabled: | No |
