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报帐是会计工作的重要任务之一,它主要是通过会计报表实现的,正确、完整、及时地编制会计报表,也是搞好会计基础工作的一项基本功。搞好会计报表的审编,不仅能提高报表质量,而且可发现会计核算工作中的问题,得以研究改进。特别是各级汇总单位,报表的审编工作,尤为重要。为使会计报表达到数字真实;内容完整;说明清楚;报送及时的要求,现就商业报表如何搞好审编工作谈几点个人体会。一、搞好四个衔接1、散总衔接。如资金报表的各项目与大项,各大项与总计,经营情况表,费用表,专用基金表的各项目与合计,分列汇总表的各类企业数与合计数等要注意衔接相符。2、表表衔接。如主表与附表,分别汇总表与有关专项表的有关项目,要注意衔接一致。
Accounting is one of the important tasks of the accounting work. It is mainly through the accounting statements to achieve, correct, complete and timely preparation of financial statements, but also to improve the basic work of an accounting basis. Doing a good job in auditing and accounting reports can not only improve the quality of the reports, but also find problems in the accounting work that can be improved. In particular, the compiling units and statements at all levels are especially important. In order to make the accounting report reach the figure true; The content is complete; The explanation is clear; The prompt request that submits, the commercial report is how to do a good job of editing work to talk a few personal experience. First, do a good job of four convergence 1, casual convergence. Such as the financial statements of the project and the major items, major items and total, business status sheet, fee schedule, the project list and the total of various items, the breakdown of all types of enterprises and the total number of convergence should be consistent. 2, the table table convergence. Such as the main table and schedule, respectively, the summary table and related items on the table, pay attention to convergence.