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復(fù)合會(huì)計(jì)分錄編制非常重要，因?yàn)樗梢源_定公司財(cái)務(wù)情況的真實(shí)性和準(zhǔn)確性。編制復(fù)合會(huì)計(jì)分錄首先要按照國(guó)家財(cái)務(wù)會(huì)計(jì)準(zhǔn)則規(guī)定的格式開展；確定會(huì)計(jì)分錄的執(zhí)行科目，按照會(huì)計(jì)科目結(jié)構(gòu)層次確定會(huì)計(jì)科目；編制發(fā)生額和余額，確定會(huì)計(jì)分錄的發(fā)生額和余額；核對(duì)會(huì)計(jì)分錄，核對(duì)會(huì)計(jì)分錄的記賬準(zhǔn)確性、發(fā)生額是否正確以及余額是否一致；整理會(huì)計(jì)分錄，整理會(huì)計(jì)分錄，統(tǒng)計(jì)出合并會(huì)計(jì)分錄的總發(fā)生額和總余額，完成復(fù)合會(huì)計(jì)分錄的編制。 拓展：復(fù)合會(huì)計(jì)分錄是根據(jù)財(cái)務(wù)會(huì)計(jì)原理，在記賬憑證基礎(chǔ)上，將會(huì)計(jì)賬簿上同一會(huì)計(jì)核算主題下的會(huì)計(jì)科目進(jìn)行折讓，將多張記賬憑證中涉及同一會(huì)計(jì)核算主題的各種發(fā)生額，按照有關(guān)會(huì)計(jì)規(guī)則，用一張“復(fù)合會(huì)計(jì)分錄”，綜合進(jìn)行匯總和揭示的記賬方法。