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会计基础工作为分析经济情况、考核经营成果提供重要数据,在整个财会工作中占有重要地位。据笔者参加几次财经纪律大检查所见,谬误情况比比皆是,其通病归纳为如下十点:一,原始记录不真实;二,原始凭证不合法;三,不按记帐规则记帐、结帐、改错;四,不按规定建帐;五;乱用会计科目;六,帐帐不符、帐实不符、帐表不符;七,任意冲减应收款;八,库存现金超过限额;九,乱摊成本;十,会计档案保管不善。出现这些问題的原因,有思想认识问题,有业务水平问题,也有会计工作秩序和核算纪律上的问题。这里
Basic accounting work for the analysis of economic conditions, assessment of operating results provide important data, the entire accounting work occupies an important position. According to the author to attend several financial discipline inspection found that absurd situations abound, its common problems summarized as follows ten points: First, the original record is not true; Second, the original voucher is not valid; Third, do not follow the accounting rules of accounting, Checkout, error correction; Fourth, not in accordance with the provisions of the establishment of accounts; Five; indiscriminate use of accounting subjects; Sixth, accounting inconsistencies, accounting does not match, accounting statements do not match; Seven arbitrarily offset receivables; Nine, the cost of mess; Ten, poor accounting records kept. The reason for these problems is that they have problems of ideological understanding, problems of business level, problems of accounting work order and accounting discipline. Here