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1、顺查法:是指依照会计核算程序,从凭证——帐簿——报表,逐笔核对的方法,所以又叫详查法。 2、逆查法:是指逆会计核标程序,从报表——怅簿——凭证的检查法,从宏观人手,至微观终结。 3、抽查法:是指在掌握情况以后,有目的进行检查,既可使用顺查法,也可使用逆查法。 4、解剖麻雀法:是指利用毛泽东同志的哲学思想,典型调查,解剖麻雀,以点带面等方法在查帐中的运用,即首先详查几个月或一个季度,进行总结,依照详查发现的问题作为其余月份的重点。它既采用了详查法,也采用了逆查法和抽查法。
1, with the law: is in accordance with the accounting procedures, from vouchers - books - statements, one by one check the method, so called detailed investigation. 2, the inverse check: refers to counter accounting standard procedures, from the report - melancholy - certificate examination method, from the macro staff to the micro-end. 3, spot check method: refers to the grasp of the situation, the purpose of inspection, both the use of cis law, but also the use of reverse. 4, anatomical sparrow method: refers to the use of Comrade Mao Tse-tung’s philosophical thinking, a typical survey, anatomical sparrow, with a point and other methods in the audit of the use of the first detailed investigation of a few months or a quarter to summarize, found in accordance with the detailed investigation The issue is the focus of the rest of the month. It not only uses detailed examination method, but also uses inverse examination and random inspection method.