论文部分内容阅读
近年来,随着电子计算机在经济活动中的日益推广和通用汉字报表系统GCRS的应用,彻底改变了税收会计工作传统的落后管理方式,同时也使会计人员从繁重的报表审核工作中得到解脱,但GCRS(1986年7月版)只能完成单表内数据关系的审核,对报表之间数据关系的审核却难以完成。根据这一情况,我利用GCRS的现有功能,在报表间数据关系审核方面作了一点尝试。现以审核《税收收入明细表》(YB01)、《各项提退明细表》(YB02)和《工商税收总表》(YB03)之间的数据关系为例,对其方法作一简单介绍:
In recent years, with the increasing popularization of electronic computers in economic activities and the application of the GCRS, the traditional accounting backwardness management mode has been completely changed. At the same time, accounting personnel have been relieved from the arduous task of reporting and checking. However, the GCRS (July 1986 version) can only complete the audit of the data relationships within a single table and the review of the data relationships between reports is difficult to complete. Based on this situation, I took advantage of the existing functions of GCRS and made some attempts to review the data relationship between reports. Now, we will make a brief introduction to the method of examining the data relationship between the Tax Revenue Schedule YB01, the Retirement Schedules YB02 and the General Business Tax Summary YB03: