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会计基础工作,一般是指记帐、算帐、报帐等一系列核算工作。其现状如何呢?我县在事业、企业单位职改考核和会计工作达标升级检查验收中,发现存在的主要问题是;①会计凭证内容不完全,手续不齐全;特别是外来原始凭证尤为突出,有的经济业务内容不真实,有的无经办人签名或盖章。②记帐方法不科学,还有采用单式记帐法的单位。③会计核算不实,乱摊乱挤成本,有的单位“人为成本”、“厂长成本”比较严重。④会计帐薄摘要不明确,结帐不按规定办理,改帐不按要求,乱涂乱擦,字迹不工整,帐面不整洁。⑤会计档案不按规定立卷、归档,没
Basic accounting work, generally refers to accounting, accounting, accounting and a series of accounting work. What is the status quo? In our county, we have found that the main problems that exist in the upgrading of the occupational reform and accounting standards of enterprises and public institutions are: (1) the contents of the accounting vouchers are not complete and the formalities are not complete; especially the original foreign vouchers are outstanding; Some economic business is not true, and some do not sign or seal. ② unscientific billing method, there are single-use billing method of the unit. ③ accounting is not real, indiscriminate spread of indiscriminate costs, and some units of “man-made costs”, “director costs” more serious. ④ accounting book summary is not clear, checkout not according to the regulations, not according to the requirements of the account change, indiscriminately rubbing, handwriting is not neat, the book is not clean. ⑤ accounting files not according to the provisions of legislation, filing, no