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第四节会计帐薄(下) (四)查找记帐错误和更正错误的方法由于产生记帐有误的原因很多,查找错误往往使记帐人员很伤脑筋、有时会迫使记帐人员把全部登记过的数字重新核对一遍.实际上,发现记帐有误以后要沉着.首先是反复加计核实差错的绝对数字,然后冷静分析.因为,每一种原因造成的差错,一般都有它的特征.只要掌握了各种特征,就可以确定产生差错的原因,把特征和原因再进一步结合,就能及时找到错误.下面介绍几种产生差错的原因及其特征.
Fourth, the accounting book (below) (d) to find accounting errors and ways to correct errors due to the accounting errors generated for many reasons, to find errors tend to accountants are very nerve-racking, sometimes forcing accountants to all In fact, found that after the accounting error to be calm. The first is to repeatedly add up to verify the absolute number of errors, and then calm analysis .Because, for each reason the error, generally have it As long as the mastery of the various features, you can determine the cause of the error, the characteristics and causes further combination, we can find errors in time. Here are some of the causes of errors and their characteristics.