《广西会计》1990年第11期刊登曾海燕同志《谈记帐差错的查找万法》(以下简称“曾文”)。确属经验之谈,运用得当,可收事半功倍之效。现根据本人多年工作的体验,对《曾文》作些补充。一、排除法。即把差错可能性不大的部分排除,或者放在后面查找。例如:总帐不平衡,可以先把总帐同明细帐核对相符的账户排除暂不查找。因为在一般情况下,总帐是汇总登记的,明细帐是分细登记的,如果两者的发生额或余额相符,总帐 “Guangxi Accounting” No. 11 in 1990 published Comrade Zeng Haiyan “talk about accounting errors error method” (hereinafter referred to as “Tse Man”). It is indeed the experience of the conversation, the use of appropriate, can take more withholding effect. Now according to my many years of work experience, “Tseng Wen” to make some supplements. First, exclude the law. That the error is not likely to exclude the part, or to find behind. For example: the general ledger imbalance, you can first check the general ledger with a detailed account to exclude the account temporarily not find. Because under normal circumstances, the General Ledger is a summary of registration, sub-sub-sub-fine registration, if the balance of the two balances, the general ledger