1. Subtotal generally refers to the addition of small columns and small projects.

2. Total refers to the sum of experts and subtotals in a certain period, such as this month's total.

3.*** meter, as always, has the meaning of summary.

4. Cumulative is the sum of the total or * * *. For example, the cumulative value in March this year is equal to the cumulative value in February this year plus the total value of the current month.

Extended data:

Recording rules

1. Basis for registering account books

In order to ensure the truthfulness and correctness of account books, accounts must be kept according to audited accounting vouchers. All kinds of economic businesses that occur in each unit every day should be accounted for, and the basis of accounting is accounting vouchers.

It's time to register books.

There is no uniform regulation on how often all kinds of account books are registered. But the general principle is that the general ledger should be posted in time according to the accounting form adopted by the unit. All kinds of subsidiary ledger should be registered daily or regularly according to the original vouchers, summary tables of original vouchers and accounting vouchers. However, the cash book and deposit journal should be registered one by one at any time according to the completed receipt and payment vouchers, at least once a day.

3. The specification requirements of the register

(1) When registering the account book, the date, number, business summary, amount and other related information of the accounting voucher should be recorded in the account book item by item. At the same time, the bookkeeper should sign or seal the bookkeeping voucher and indicate the recorded symbols (such as "√") to prevent omissions, repetitions and errors.

(2) All kinds of account books should be continuously registered in the order of account pages, and there are no broken lines or pagination. If there is line skipping or paging, blank lines and blank pages should be cancelled, or the words "this line is blank" or "this page is blank" should be marked, and the bookkeeper should sign or seal it.

(3) When registering account books, it shall be written in blue-black ink or carbon ink. Don't write with a ballpoint pen or pencil. The scarlet letter can only be used for the bookkeeping voucher specified in the "scarlet letter offset" system. The reduced amount is registered in the multi-column account page without the reduced amount column, and the negative amount is registered in the balance column in front of the balance column in the three-column account. If the balance direction is not printed.

(4) Keep the bookkeeping clear and tidy, and the bookkeeping words and figures should be correct, clear and standardized, which should generally account for half of the book spacing, so as to leave room for correction.

(5) All accounts that need to be balanced should be balanced regularly. The cash book and deposit journal must be balanced every day. After the balance is settled, the words "borrow" or "loan" should be filled in the column of "borrow" or "loan". For accounts with no balance, the word "Ping" should be filled in this column, and the "Yuan" in the balance column is indicated by "0".

(6) When each registered account page is carried forward to the next page, the total number and balance of this page should be indicated in the relevant columns of the last line of this page and the first line of the next page, and the words "carried forward page" should be indicated in the summary column of this page and "carried forward page" should be indicated in the summary column of the next page.

(7) When an error occurs in the accounting books, it is not allowed to correct the error by altering, digging, scraping, eliminating handwriting with drugs, or copying. Instead, according to the situation, three methods are used to correct it: marking correction, supplementary registration and scarlet letter correction. If the accounting vouchers are incorrect, the accounting vouchers should be corrected first, and then the accounting books should be registered according to the corrected accounting vouchers.

References:

Baidu encyclopedia-accounting books