记帐是会计部门的一项大量而又细致的工作。记帐人员必须尽最大努力,把帐记准算对,消灭误差,但在实际工作中,由于种种原因,也难免发生各种差错。笔者根据多年来工作的实践,就查错方法问题,谈点体会,以期共同探讨。一、发现差错,切莫心慌。财会人员查错,往往是在月末,季末或年终。报表报送日期在即,资金平衡表不平,总帐和明细帐不符,心中未免十分焦急。于是心慌意乱,不问所以,无的放矢,轮番再找。结果往往是劳而无功,费时误事,欲速 Accounting is a large and meticulous work in the accounting department. Accountants must do their utmost to count the accounts right, eliminate errors, but in actual work, due to various reasons, it is inevitable that a variety of errors. According to the author’s work over the years of practice, the method of troubleshooting, talk about experience, with a view to discuss. First, find the error, do not panic. Accounting staff to check the wrong, often at the end of the month, the end of the quarter or year-end. Report submitted soon, the balance of funds uneven, the general ledger and subsidiary does not match, the heart is very anxious. So flustered, do not ask so, uninvited, take turns to find. The result is often relentless, time-consuming and confusing, speeding