科学的核算方法是完成会计核算任务的重要手段。乡(镇)财政总会计核算方法包括:设置会计科目,确定记帐方法,填制会计凭证,登记会计帐簿和编制会计报表等几种专门方法。它们既有各自不同的作用和相对的独立性,又相互联系和补充,形成一套完整的会计核算方法体系。一、会计科目(一)什么叫会计科目会计科目是对总预算会计核算的对象,按照资金运动的基本形式和不同经济业务内容所作的分类,这种分类的名称就叫会计科目。它是设置帐户,处理总预算会计业务的依据。定义中所说的“资金运动的基本形式”是指总预算资金活动所构成的资金来源、资金运用和资金结 Scientific accounting method is an important means to complete accounting tasks. Township (town) total fiscal accounting methods include: set up accounting subjects, determine the accounting method, fill in accounting documents, accounting books and other preparation of accounting statements and other specialized methods. Both have their own different roles and relative independence, but also interrelated and complementary to form a complete set of accounting methodologies. First, the accounting subjects (a) What is the accounting subjects Accounting subjects are the object of the total budget accounting, according to the basic form of financial movement and different economic business classification, the name of this category is called accounting subjects. It is the basis for setting up an account and handling the total budget accounting business. As used in the definition, “the basic form of capital movement” refers to the source of funds, the use of funds and the capital knot