我在一家大型企业进行审计时,看到该企业应收帐款、应付帐款明细帐各5大本,其余额经加计几次都与总帐不符,后注意到应收帐款中有贷方余额,应付帐款有借方余额,经小心翼翼地反复加计,才核对相符。有的还由于会计人员在结帐时忘了在余额之前标出借或货,后经仔细观察借、贷方累计和前月结出的余额,才发现是应收 When I was auditing a large-scale enterprise, I saw that the company accounts receivable, accounts payable accounts of each of the five major, the balance of the additional total number does not match with the general ledger, after noting that accounts receivable Credit balances, accounts payable debit balance, after repeated careful addition, only check match. Some also because the accounting staff at the checkout forgot to mark the balance before the loan or goods, after careful observation of borrowers, lenders accumulated and the balance of the previous month, only to find that it is receivable