多年来,人们对会计工作的真实性很重视,而对其及时性却重视得不够。其实,会计工作的真实性与及时性是并存的,两者同等重要。 正由于近期来对会计工作的及时性注意不够,不及时的现象在一些企业常见不鲜,如:记帐凭证不及时编制,往往集中于月末突击处理或一次轧大帐;各类明细帐不及时记载,有跨月、跨季甚至跨年补记的;帐户余额不按期结出和结转,一、二、三级帐户不能及时核对;银行存款、贷款明细帐不及时记载,无法 Over the years, people attach great importance to the authenticity of accounting work, but pay little attention to its timeliness. In fact, the authenticity and timeliness of accounting work coexist, and both are equally important. Due to the recent lack of timely attention to accounting work is not enough, not timely phenomenon common in some enterprises, such as: vouchers are not prepared in time, often focused on the end of the month assault handling or a large rolling account; Timely record, there are across the month, across the quarter and even the New Year’s Eve supplements; account balance does not come forward and carried forward, one, two, three accounts can not be checked in time; bank deposits, loans are not recorded in time, can not