新改會(huì)計(jì)分錄的詳細(xì)說(shuō)明在會(huì)計(jì)中，分錄是記錄和確認(rèn)每個(gè)會(huì)計(jì)交易的方式。當(dāng)發(fā)生一個(gè)經(jīng)濟(jì)事件時(shí)，會(huì)計(jì)師將該交易記錄為一條會(huì)計(jì)分錄。會(huì)計(jì)分錄包括至少兩個(gè)核算要