逻辑推理是由已知判断引出新判断的思维形式。会计推理主要是运用逻辑推理的规律。从会计原理中有关量与量之间或同时并存、或互不相容、或勾稽平衡的内在联系出发,来推导和预见财务成果,发现违纪问题,揭示假象,排斥谬误的分析方法。会计推理常见的方法大体有五种: 一、对应关系推理。有A必有B,有C必无D。如企业货物运到,必有运输单据,二者缺一,必有弊端。我们在某厂进行会计检查时,职工反映该厂煤炭购进环节有问题,但审阅其全部采购发票,手续齐全,没有破绽。后 Logical reasoning is a form of thinking that leads to new judgments by known judgments. Accounting reasoning is the use of logical reasoning. From the accounting principles of the amount of the amount or co-exist between or at the same time, or incompatible, or the balance of the inherent link to derive and anticipate the financial results, found that discipline problems, to reveal the illusion of exclusionary fallacy analysis. Common accounting reasoning methods generally have five: First, the corresponding relationship between reasoning. A must have B, C will have no D If the goods are delivered to the company, there must be a transport document. If the two are missing, there must be disadvantages. When we conducted an accounting inspection in a factory, the staff reflected problems in the purchase of coal in the factory. However, reviewing all of its purchase invoices completed the formalities without any flaws. Rear