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我局共有预算内工业企业20户,财会人员大部分是新手,多数没有经过专业培训,基础知识较差.通过财务大检查,发现各单位在帐簿设置上存在着空缺、不全、启用和交接不符合规定,记帐、结帐不符合规则,帐簿设置不合理、帐簿不能完全满足报表需要等问题. 为了切实加强财会基础工作,保证会计核算质量,我们于1984年1月进行集中统一建帐.具体作法是: 一、统一购置帐簿:我们选派有经验的老会计3人亲赴武汉、长沙、上海等地,选购适合我市的各种帐簿和部分表册,以达到全系统帐册统一.
Our bureau has a total of 20 budgetary industrial enterprises, most of whom are novices, most of whom have not undergone professional training and have poor basic knowledge. Through large-scale financial examination, we find that there are vacancies, omissions, invocations and handovers Do not meet the requirements, accounting, checkout does not meet the rules, the books set unreasonable, the book can not fully meet the reporting needs and other issues.In order to effectively strengthen the basic accounting work to ensure the quality of accounting, we in January 1984 unified The specific practice is: First, the unified acquisition of the books: We selected the experienced old accountants went to three Wuhan, Changsha, Shanghai and other places, for the city to buy all kinds of books and some of the tables to achieve full System account unified.