會(huì)計(jì)分錄應(yīng)先填寫在什么會(huì)計(jì)分錄是會(huì)計(jì)工作的基礎(chǔ)，也是記錄和處理會(huì)計(jì)事務(wù)的重要方法。對(duì)于每一項(xiàng)會(huì)計(jì)事務(wù)，都需要進(jìn)行會(huì)計(jì)分錄的登記。會(huì)計(jì)分錄應(yīng)該首先填寫在“賬簿”中。賬簿是會(huì)