编制会计报表有否秘诀呢?我认为其秘诀为“五、三、二、二、一”。即 “五个相符”。帐表相符,帐帐相符,帐实相符,帐物相符,帐款相符. “三个正确”。科目运用正确,指标计算正确,加减计算正确。 “二个衔接”。上期报表有关数字与本期报表有关数字相衔接,表与表之间数字相衔接 Is there any secret in preparing accounting statements? I think the secret is “five, three, two, two, one”. That is, “five matches.” Account table match, account match, account match, account match, account match. “Three Correct.” Correct use of subjects, indicators calculated correctly, addition and subtraction calculated correctly. “Two convergence.” The figures of the previous period are related to the figures of the current period and the figures of the period and the table are connected