會(huì)計(jì)分錄填寫位置會(huì)計(jì)分錄是會(huì)計(jì)記賬過程中的基本步驟，用于記錄每一筆經(jīng)濟(jì)交易的借貸方向和金額。會(huì)計(jì)分錄應(yīng)填寫在會(huì)計(jì)憑證上。會(huì)計(jì)憑證是會(huì)計(jì)記錄經(jīng)濟(jì)交易的工