错帐的查找和更正

• 作 者: 李玉生
• 机 构: 山西财经学院,
• 出 处: 财务与会计
• 发表日期: 1979年10期
• 关键词: 记帐凭证 核算资料 核算质量 工作职责 会计制度 会计核算工作 划线更正法 发生额 期末余额 期初余额

记帐是会计核算工作的一个重要环节.按照国家会计制度的规定,认真做好记帐工作,提供正确可靠的核算资料,这是每个会计人员的工作职责.会计人员在日常工作中,应该尽最大的努力把帐记准算对,消灭差错,保证核算质量.但是,在实际工作中,由于某种原因而发生错帐的情况也是常有的.所以,我们就来谈谈错帐的查找和更正.

Accounting is an important part of the accounting work.According to the provisions of the national accounting system, do a good job in accounting, to provide accurate and reliable accounting information, which is each accountant’s job responsibilities.Accountants in their daily work, should be Do my best to count the account, eliminate the error and ensure the quality of the accounting.However, in actual work, for some reason, the wrong account is also common.So, we will talk about the wrong account Find and correct.