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司法会计的工作任务主要之一是运用它所掌握的专门知识进行查账,查账是司法机关为了查明案情,对所办理的案件涉及的财务会计资料进行专门检查的一项司法会计活动。从查账的方法讲有许多种类,本人根据司法会计工作实践中所经历的一些具体情况谈一下简单查账方法。简单查账方法是针对要检查的内容比较单一,为了核实案件的某一情节或收集已知案件事实的财务会计资料证据而进行的司法会计检验,因此采用简单的查账方法,前提必须是单
One of the major tasks of judicial accounting is to use the specialized knowledge it holds to conduct checking. Audit is a judicial accounting activity specially conducted by the judiciary in order to identify the facts and conduct special inspection on the financial and accounting data involved in the case. There are many kinds of ways to check accounts, and I briefly talk about the simple checking method according to some specific situations that the judicial accounting work experience has experienced. The simple checkout method is a simple accounting check method for the purpose of verifying the accountability of the financial accounting data of a certain case of the case or of collecting the facts of the known case. The precondition must be a single