(1)會(huì)計(jì)檔案的來源廣泛; (2)會(huì)計(jì)檔案是會(huì)計(jì)核算的產(chǎn)物; (3)會(huì)計(jì)檔案的主要類別是會(huì)計(jì)憑證、會(huì)計(jì)賬簿和會(huì)計(jì)報(bào)表。