会计档案的内容一般指会计凭证、会计账簿、会计报表以及其他会计核算资料等四个部分。
1、会计凭证。会计凭证是记录经济业务，明确经济责任的书面证明。它包括自制原始凭证、外来原始凭证、原始凭证汇总表、记账凭证（收款凭证、付款凭证、转账凭证三种）、记账凭证汇总表、银行存款（借款）对账单、银行存款余额调节表等内容。
2、会计账簿。会计账簿是由一定格式、相互联结的账页组成，以会计凭证为依据，全面、连续、系统地记录各项经济业务的簿籍。它包括按会计科目设置的总分类账、各类明细分类账、现金日记账、银行存款日记账以及辅助登记备查簿等。
3、会计报表。会计报表是反映企业会计财务状况和经营成果的总结性书面文件，主要有主要财务指标快报，月、季度会计报表，年度会计报表，包括资产负债表、损益表、财务情况说明书等。
4、其他会计核算资料。其他会计核算资料属于经济业务范畴，与会计核算、会计监督紧密相关的，由会计部门负责办理的有关数据资料。如：经济合同、财务数据统计资料、财务清查汇总资料、核定资金定额的数据资料、会计档案移交清册、会计档案保管清册、会计档案销毁清册等。
实行会计电算化单位存贮在磁性介质上的会计数据、程序文件及其他会计核算资料均应视同会计档案一并管理。
会计档案是会计活动的产物，是记录和反映经济活动的重要史料和证据，其重要作用表现在以下方面：
1、会计档案室总结经验、揭露责任事故、打击经济领域犯罪、分析和判断事故原因的重要依据。
2、利用会计档案提供的过去经济活动的史料，有助于各单位进行经济前景的预测进行经营决策，编制财务，成本计划。
3、利用会计档案资料，可以为解决经济纠纷，处理遗留的经济事务提供依据。
此外，会计档案在经济学的研究活动中，发挥着重要史料价值的作用。
各单位必须加强对会计档案管理工作的领导，建立会计档案的立卷、归档、保管、查阅和销毁等管理制度，保证会计档案妥善保管、有序存放、方便查阅、严防损毁、散失和涉密。
会计档案是指单位在进行会计核算等过程中接收或形成的，记录和反映单位经济业务事项的，具有保存价值的文字、图表等各种形式的会计资料，会计档案的内容一般指会计凭证、会计账簿、会计报表以及其他会计核算资料等四个部分。各单位的预算、计划、制度等文件材料属于文书档案，不属于会计档案。
会计档案，包括会计凭证、会计帐簿和会计报表，以及其他会计资料等，是记录和反映经济业务的资料和依据。会计档案包括：—会计凭证包括，原始凭证、记账凭证、汇总凭证、其它会计凭证。—会计帐簿包括，总账、明细帐、日记帐、固定资产卡片、辅助帐簿、其它会计帐簿。—会计报表包括，月度、季度、年度财务报告，包括会计报表、附表、附注及文字说明，其它财务报告。—其他会计资料包括，银行存款余额调节表、银行对帐单、其它应当保存的会计核算专业资料、会计档案移交清册、会计档案保管清册、会计档案销毁清册。
会计档案是指会计凭证，会计账簿和财务报告等会计核算专业资料，是记录和反映企事业单位经济业务发生情况的重要史料和证据，属于单位的重要经济档案，是检查企事业单位过去经济活动的重要依据，也是国家档案的重要组成部分。
定义
会计档案是国家档案的重要组成部分，也是各单位的重要档案，它是对一个单位经济活动的记录和反映，通过会计档案，可以了解每项经济业务的来龙去脉；可以检查一个单位是否遵守财经纪律，在会计资料中有无弄虚作假、违法乱纪等行为；会计档案还可以为国家、单位提供详尽的经济资料，为国家制定宏观经济政策及单位制定经营决策提供参考。
《会计法》规定，“各单位对会计凭证、会计帐簿、财务会计报告和其他会计资料应建立档案，妥善保管。会计档案的保管期限和销毁办法，由国务院财政部门会同有关部门制定。”因此，法律主要依据是《会计档案管理办法》，由国务院财政部门和国家档案局会同制定。
特点
与文书档案、科技档案相比，会计档案有它自身的特点，主要表现在三个方面：
一、形成范围广泛，凡是具备独立会计核算的单位，都要形成会计档案。这些单位有国家机关、社会团体、企业、事业单位以及按规定应当建账的个体工商户和其他组织，一方面会计档案在社会的各领域无处不有，形成普遍；另一方面，会计档案的实体数量也相对其他门类的档案数量更多一些。尤其是在企业、商业、金融、财政、税务等单位，会计档案不仅是反映这些单位的职能活动的重要材料，而且产生的数量也大。
二、档案类别稳定。社会上会计工作的种类繁多，如有工业会计、商业会计、银行会计、税收会计、总预算会计、单位预算会计等，但是会计核算的方法、工作程序以及所形成的会计核算材料的成分是一致的，即会计凭证、会计账簿、财务报告等。会计档案内容成分的稳定和共性，是其他门类档案无可比拟的，它便于整理分类，有利于管理制度的制定和实际操作的规范、统一。
三、外在形式多样。会计专业的性质决定了会计档案形式的多样化。会计的账簿，有订本式账、活页式账、卡片式账之分。财务报告由于有文字、表格、数据而出现了16开或8开的纸张规格以及计算机打印报表等。会计凭证在不同行业，外形更是大小各异，长短参差不齐。会计档案的这个外形多样的特点，要求在会计档案的整理和保管方面，不能照搬照抄管理其他门类档案的方法，而是要从实际出发，防止“一刀切”。
环球青藤友情提示:以上就是[ 会计资料的种类? ]问题的解答,希望能够帮助到大家！
美国本科申请会计专业个人陈述范文分享。会计学专业是美国留学的热门专业之一，很多人在申请留学美国会计专业时不知道怎样撰写留学文书的内容，为了帮助大家更好的写好会计专业个人陈述，本文向大家推荐了一例美国本科申请会计专业个人陈述范文如下：Personal StatementxxxI always believe that the opportunities only dawned on those with full preparations. On Nov. 17 this year, I participated in the selective trial of the registered accountants held by China Registered Accountant Association, in which I ranked to the top in the examinations and will be sent to practise in the big international accounting company in foreign country. It is a very competitive trial with over 150 excellent students majoring in accounting as the participators, including those in xxx University and xxx University. When my friend asked me how I prepared for this contest and got such a good score, I told them that the only thing I did was to keep a smooth heart and full confidence towards the precipitate contest. Actually, for years, I have never stopped making preparations by learning carefully and diligently for the coming of the contest.Two years ago when I first entered our university, I was selected into the best class in our school for my outstanding score. This class consists of 150 excellent students out of 3000 freshmen that year with the best professors (Including the president of the school, department dean and the doyen professors on every subject) teaching us. Therefore, my view was largely broadened in the nutritious studying atmosphere, where I was deeply influenced by their researching experience and personal charms as well as learning abundant professional knowledge and cultivating my unique ideas. Besides, many of my learning habits and thinking styles came from the study there. Meanwhile however, I also shouldered heavy pressure because we must be the best in such a class under the attention of all the teachers and students in the school. Therefore, I tried to do everything perfectly without missing any small problem. At the end of last year, I happened to find the suggestion collection paper for the “Asset Decrease Accounting Standard” on the website, which was quite different from what I learnt in books. Cherishing the aroused interest, I spent over one month in learning this standard carefully by reading large amount of files and discussing with my teacher for the cognition of the developing process, problems and influence to the registered companies of the Asset Decrease Calculation. Finally, I published my article on the core magazine of “Finance and Accounting”. Besides, I am a girl who liked challenges. On completing my study in the three years, I accepted many challenges without any hesitation. I could get much pleasure when racing with time because I believe that the valuable use of every minute means the success. Therefore, I was very excited to be able to enter the graduate school one year earlier than other students in class taking advantage of my insistent efforts to learn twice as much knowledge as them. Meanwhile, I am very proud that I got the first scholarship in my sophomore year for my excellent score.美国本科申请草会计专业个人陈述(二)#e#In spite of the limited spare time with 5-6 hours on my daily courses, I actively found many opportunities to do the extracurricular work. For example, I asked my teacher for assisting him with his subject and helping him to summarize the files because I am always trying to form my own points by summarizing the knowledge I learnt. I think that study is an active action, which required me to find some opportunities to improve myself independently. Taking advantage of my excellent behavior, I was finally admitted by the professors and participated in the xxx Social and Scientific Layout Project: “Research on the Accounting Information Transmission Mechanism based on the Company Management” by Professor xxx, in which I was mainly responsible for the Comparison of the Statistics Information Transmission Mechanism among the main countries in the world as the assistant of Professor xx. Through the collection and summarization of the hundreds of files, I further improved reading ability from over ten pages of the Chinese files per hour at the beginning to large amount of English files as well as picking up some useful information per hour. Therefore, my abilities in the information seeking and estimation were largely improved.My campus life is rich and colorful. As the vice president of the Students’Union, who was mainly responsible for the work of Science and Technology Association, I must organize some meaningful extracurricular activities for students with the other members of the Students’ Union like the debates and speech contests etc. In this process, my leadership, organizing and team managing abilities were largely improved. In addition, I was also involved in the work of External Relations Department, which was very difficult and complicated because this department is just similar to the Public Relation Department in the company. It was established mainly to connect with the leaders of the corporations for the fund to our campus activities. It was just the particular work in this department that presented me with a strong communicating ability. Generally, I think that my participation and organization of these extracurricular activities has improved my comprehensive ability, which is very helpful for my future study.Now, my undergraduate study is coming to the end. However, I found that I still have much knowledge to learn as well as further improving my comprehensive ability. Nowadays, the existing professional accounting knowledge system in China is still far behind that in some developed countries, so Chinese government is adopting chain of reforms on the accounting standard in order to meet the international accounting standards. Therefore, I want to further my study on the accounting theories and principles in America, the leading country in this field with a completed economic and accounting system. Additionally, your country has the most advanced educational system in the world, especially combination of the lecture case study with the project researches provided by your esteemed university as the teaching style. Furthermore, in my undergraduate study, we used many English textbooks from the United States because the economic management in your country is the example to the students all around the world. Moreover, I was deeply attracted by the most seasoned professors and many excellent students from all over the world in your esteemed university, where I can broaden my international view I believe. If I am admitted, I believe that my learning, researching, communicating abilities and creativity will be further improved.As a famous Chinese saying goes, “Life is just like climbing up a high peak, when you scale up that peak, you will be amazed to find a more beautiful landscape is appearing in front of you.” So is my study. The success and honor had become the good memories and I must continue my pursuit to the next destination.以上就是本文和大家分享的美国本科申请美国本科会计专业个人留学文书，希望通过此范文大家能找到书写自己个人陈述的思路。
