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(总(zǒng )帐(zhàng )，总(zǒng )帐(zhàng ))

簿(bù )记(jì )中(zhōng )主(zhǔ )要(yào )帐(zhàng )簿(bù )之(zhī )一(yī )。汇(huì )总(zǒng )记(jì )录(lù )各(gè )会(huì )计(jì )科(kē )目(mù )的(de )合(hé )计(jì )金(jīn )额(é )，资(zī )产(chǎn )负(fù )债(zhài )表(biǎo )即(jí )根(gēn )据(jù )总(zǒng )帐(zhàng )所(suǒ )记(jì )帐(zhàng )目(mù )编(biān )制(zhì )。

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