會(huì)計(jì)關(guān)系線和會(huì)計(jì)分錄的詳細(xì)說明會(huì)計(jì)關(guān)系線是指不同的會(huì)計(jì)科目之間的關(guān)聯(lián)關(guān)系，它反映了業(yè)務(wù)活動(dòng)之間的資金流動(dòng)和會(huì)計(jì)信息的傳遞。會(huì)計(jì)分錄是根據(jù)會(huì)計(jì)關(guān)系線所反