最近到一家工厂审计往来帐,发现应付款明细帐中有一笔帐款:“81年×××帐务移交时错帐未清”。经了解,这笔挂帐系前任主管会计交帐时,总帐、明细帐不符的差额,接任主管会计为了分清责任,将差额挂在往来帐上。我认为,将错帐挂在往来帐上是不符合制度要求的。在办理交接手续时,总帐明细帐不符,应先对帐、后移交,不 Recently, a factory audit of current accounts, found that a breakdown of accounts payable accounts: “81 years XXX account when the transfer of misstated.” After understanding, the former accountant in charge of the debit account, the difference between the general ledger and the subsidiary account, took over as the competent accountant in order to clarify the responsibility, and the difference was linked to the current account. In my opinion, it is not in line with the system requirements to hang the wrong account on the current account. In the process of transfer, the general ledger does not match the statement, should be reconciled, after the transfer, no