过去,由于我们财会人员缺乏专业知识,工作质量和效果达不到要求,因而存在的问题不少。在会计凭证中,缺乏认真审查、复核和手续不完备的现象比较普遍:编制记帐凭证,有的摘要不清或空置不填,合计金额和附件张数不写,有的将几笔会计事项涉及几十总帐科目的塞在一张记帐凭证上;有的转帐无可靠依据,任意结转;有的以原始凭证代替记帐凭证,或者用一种“万能”记帐凭证,编号也是五花八门,各搞一套;有的不按期装订凭证或虽装订却不符合要求。在会计簿籍方面,有的以明细帐与总帐相互代替,或以表代帐;有的既有总帐,却又在明细帐前面加一控制帐户,象记明细帐那样登载,而应该设置的转帐日记帐却没有设置;有的帐 In the past, due to the lack of professional knowledge of our accountants, the quality and effectiveness of work did not meet the requirements, so there are many problems. In the accounting vouchers, the lack of careful review, review and incomplete procedures are more common: the preparation of vouchers, some of the summary is unclear or empty is not filled, the total amount and the number of annexes do not write, and some will be a few accounting matters Involved dozens of subjects ledger in a voucher on a voucher; some without reliable basis for transfer, carry-over; some vouchers to replace the original voucher, or a “universal” voucher, the number is Varied, engage in a set; some irregular binding documents or binding though they do not meet the requirements. In the accounting books, some of the detail ledger and general ledger instead of each other, or on behalf of the table; some existing general ledger, but in the statement in front of a control account, as recorded in the record, but should be set The transfer journal has not been set; some accounts