当前,多数企业主管部门还是用手工汇总会计报表,人手少,时间紧,任务重。实践中,我们本着充分利用报表自身的勾稽关系,尽量避免重复计算的原则,摸索出了一些提高汇编速度的方法。本文拟以汇编月度会计报表为例,加以说明。一、认真审核基层报表审好基层报表是保证汇总少出差错的基础。可分初审,复审两步进行。 At present, the majority of business administration or manual summary of accounting statements, manpower less, time is tight, heavy tasks. In practice, we tried our best to avoid the principle of double counting and worked out some ways to improve the compilation speed. This paper intends to compile monthly accounting statements, for example, to illustrate. First, a serious review of grassroots statements Auditing grassroots statements is to ensure that the basis for a summary of errors. May be divided into first instance, review two steps.