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编制报表,数字较多,衔接关系复杂,如不认真审枝、就容易出差错。审核会计报表定要做到“打”“看”“比”“对”四点。 “打”即草表编出后,要用算盘打一遍,保证其平衡。 “看”即看报表有无漏填项目,有些不常发生的会计事项是否正常,有些数值的大小是否合乎逻辑。 “比”即报表编好后,要和上月、上季或上年的报表逐项比较。通过比较,能发现不少问题,如期初数是否衔接,有无漏填和错填项目,一些数额变化是否合理等。 “对”即不同会计报表之间有衔接关系,报表编出后,需要认真核对,保证表表之间,帐表之间的衔接。
The preparation of statements, the number of more complicated relationship between the convergence, if not serious, it is easy to go wrong. Audit accounting statements must be done “hit ” “look ” “than ” “right ” four points. “Playing ” That grass table compiled, use the abacus to fight again, to ensure its balance. “See ” to see whether the report leak fill the project, some unusual accounting matters are normal, some numerical size is logical. “Ratio ” That is, the report compiled a good, and last month, last quarter or last year’s report item by item comparison. By comparison, we can find many problems, such as whether the beginning of the convergence, whether there is any missing or missing items and the amount of change is reasonable. “To ” that is, there is a link between the different accounting statements, the report compiled, you need to check carefully to ensure that the table between the table, the link between accounts.