《财务与会计》2000年第5期刊登的《银行存款余额在年度会计报表中列示的审计视角》一文,详细阐述了银行存款余额在年度会计报表中列示的四种观点,并提出“调表不调账”的建议,读后很受启发。但笔者认为“调 The article entitled ”Auditing Perspectives on the Balance of Bank Deposits in Annual Accounting Statements“ published in the fifth issue of ”Finance and Accounting“ in 2000 elaborated on the four kinds of opinions on bank balances presented in the annual accounting statements and proposed that ”Imitation does not adjust the account “ proposal, read very inspired. But I think ”tune