《财务与会计》1981年第二期上刊出的“试算平衡时误差是九的倍数的检错法”一文,读后很受启发。这里。我根据在查找差错的实践中所得到的一点体会,再给补充一点,供大家参考。当误差数是9的倍数,而且中间一个数是“9”时,例如误差数是693,如果用693÷9=77得770-77=693的办法查不到时,可考虑先将该数693中间的 “Finance and Accounting” published in 1981 second issue of “trial balance when the error is a multiple of nine error detection method,” a text, very inspired. Here. I am based on the experience of finding errors in the experience gained, give a little more for your reference. When the number of errors is a multiple of 9, and the middle of a number is “9 ”, for example, the number of errors is 693, if 693/9 = 77 can not be found 770-77 = 693, consider The number 693 in the middle