什么是會(huì)計(jì)分錄？會(huì)計(jì)分錄是指會(huì)計(jì)人員根據(jù)經(jīng)濟(jì)業(yè)務(wù)的收入、支出、負(fù)債、權(quán)益等變動(dòng)情況，按照一定的規(guī)則和原則，將每一項(xiàng)經(jīng)濟(jì)業(yè)務(wù)進(jìn)行書(shū)面記錄的過(guò)程。會(huì)計(jì)分錄