The work out method of summary table of proof of charge to an account is regular each during this the proof of total charge to an account inside, by accountant course collect debit of each this family goal this period produce the forehead and credit side this period produce the specified number 记账凭证汇总表的编制方法定期将各该期间内的全部记账凭证,按会计科目汇总各该科目的借方本期发生额和贷方本期发生额。