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本文从应收账款现场函证前期准备工作、现场函证注意事项、函证结果汇总及异常情况报告几方面,探讨了应收账款现场函证控制的要点,以期实现对企业应收账款账户余额真实性、正确性的确认,防止或发现企业及其有关人员在销售业务中发生的差错或弄虚作假、徇私舞弊行为。
This article discusses the main points of the field evidence control of accounts receivable from the aspects of preparatory work of on-the-spot proof of accounts receivable, matters needing attention on site, summary of results of correspondence and abnormal reports, Confirmation of authenticity and correctness of the account balance shall prevent or find any errors or frauds or malpractices committed by the enterprise and its related personnel in the sales business.