论文部分内容阅读
一、对帐所谓对帐,就是核对帐目。为了保证帐簿记录的全面、真实和正确,会计人员不但要认真做好日常的记帐、算帐工作,而且还需要经常核对帐目,特别是在会计期末(月、季、年末)结帐前需要核对帐目。只有做到帐证、帐帐、帐实相符,才能为编制报表提供真实可靠的资料。对帐前必须把本期发生的经济业务全部登记入帐。对帐的内容和方法如下: (一) 帐证核对是指各种帐簿记录与会计凭证相核对。在日常记帐过程中,就要经常进行核对,特别在进行月结时,对发现的错误,如果用其他方法查找不清时,需将帐簿记录逐笔与凭证(凭证应是审核无误的)相核对。
I. Reconciliation The so-called reconciliation is the checking of accounts. In order to ensure that the book records are comprehensive, truthful and correct, accounting staff must not only do a good job of daily accounting and accounting, but also need to check accounts regularly, especially at the end of the accounting period (monthly, quarterly, year-end). Before you need to check your accounts. Only when the accounts, accounts, and accounts are in compliance with one another can we provide true and reliable information for the preparation of statements. Before the reconciliation, all the economic business occurred in this period must be registered. The contents and methods of the reconciliation are as follows: (1) The verification of accounts refers to the checking of various books records and accounting vouchers. In the daily billing process, it is necessary to constantly check, especially when the monthly settlement is carried out, if errors are found, if other methods are not clear, you need to record the records of the books one by one with the voucher (the voucher should be verified correctly. ) Checkup.