在记账工作中，有时会发生错记、漏记的问题，对错账一般可采用下列方法查找： 1、偶合法。如推测可能是错记的差错，可用“二除法”、“九除法”查找。譬如：不平衡的差数是2的倍数，可能是借贷记在同一方向了；如果不平衡的差数能被9除尽，可能是把数字以大记小，例如将63记成36 In the accounting work, sometimes misunderstandings, missed the problem, the wrong accounts generally can use the following methods to find: 1, the coupling law. If speculation may be a mistake, you can use “two division ”, “nine division ” find. For example, the imbalanced difference is a multiple of 2, probably borrowed in the same direction. If the unbalanced difference can be divided by 9, it may be that the number is small, for example, 63