會(huì)計(jì)分錄怎么粘上去的會(huì)計(jì)分錄是會(huì)計(jì)記錄的基本單位，用于記錄對(duì)企業(yè)財(cái)務(wù)狀況和經(jīng)濟(jì)業(yè)務(wù)的影響。會(huì)計(jì)分錄由借方和貸方組成，每個(gè)交易或事件都對(duì)應(yīng)著至少一個(gè)會(huì)計(jì)