Summarize the difference between accounting vouchers and subject summary tables.

The main difference between summary accounting vouchers and account summary table is that the former shows the accounting situation of specific transactions, while the latter summarizes and sorts out the relevant account information of all transactions.

The following is a detailed description of the differences:

1. Definition and function

Summary proof of charge to an account refers to an accounting statement that records all economic transactions in a period of time in the form of large vouchers and divides different subjects according to accounting principles, and uniformly handles all accounting matters by legal and standardized means. Subject summary table is a tabular tool for integrating, analyzing, classifying and counting various economic and business data according to accounting subjects, which provides information summary for making financial and accounting reports.

2. Content and form

The contents of summary accounting vouchers mainly include information such as accounting period, accounting subjects, amount, abstract, etc., and its form is usually a table with a date as the title and a detailed list. The account summary table usually adopts tabular system, which consists of several columns, such as account name, opening balance, current debit, current credit and current balance.

3. Functions and uses

The use of summary accounting vouchers can help enterprises to prepare accounting statements quickly and effectively, understand the profit and financial situation, and determine the correctness of budgets and other future decisions. The main purpose of the account summary table is to provide detailed and rich accounting support data for other financial reports such as profits and assets/balance sheets, which is convenient for leaders and senior management to make strategic planning and analysis.

4. Objectives and results

The main goal of summarizing accounting vouchers is to accurately record each transaction and make corresponding accounting statements. The purpose of account summary is to provide filtered and simplified information for financial decision-making by integrating all relevant data in one place, and to make long-term changes.

5. Practical application

Summarizing accounting vouchers and account summary tables plays an important role in practical application. Bookkeeping voucher is one of the indispensable tools for daily accounting operation, which is used to handle complex transactions and customer accounts and track the detailed information of payment and collection. The account summary table is usually used to continue to optimize economic investment activities such as budget, tax payment, profit distribution and enterprise evaluation.

Generally speaking, summary accounting vouchers and account summary tables are both important parts of accounting work, but their positioning and actual functions are different. Because they are closely related and indispensable, they need to complement each other in practical work and work together to bring efficient, accurate and convenient services to enterprise financial work.