會(huì)計(jì)分錄看盈虧表還是凈表的說(shuō)明：在編制會(huì)計(jì)分錄時(shí)，一般是根據(jù)業(yè)務(wù)的實(shí)質(zhì)和經(jīng)濟(jì)性來(lái)確定，而不是僅僅根據(jù)會(huì)計(jì)報(bào)表。因此，無(wú)論是看盈虧表還是凈表，只是對(duì)編制