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账款相符是指现金日记账账面余额与现金实际库存数完全一致,银行存款日记账账面余额与银行对账单核对一致。账款相符是作为财务管理和会计核算的最基本要求,对确保单位货币资金的安全、完整和会计信息的真实、可靠极为重要。然而,从近年来对部分企业财务检查情况来看,不少单位的账务仍然存在账款不符现象,究其原因主要有以下几个方面。1 白条抵库现象严重。所谓白条是形式不规范、内容不完整、手续不齐备,不能入账的原始单据。白条抵库现象在不少单位
Consistency of accounts means that the book value of the cash journal book is exactly the same as the actual amount of cash, and the book balance of the bank deposit journal is the same as the bank statement check. Account matching is the most basic requirement for financial management and accounting, and it is extremely important to ensure the security and integrity of the unit currency funds and the truthfulness and reliability of accounting information. However, judging from the financial inspections of some companies in recent years, there are still inconsistencies in the accounts of many companies. The main reasons for this are the following aspects. 1 The bank credits are serious. The so-called white bars are original documents that cannot be booked in the form of irregularities, incomplete contents, and incomplete procedures. The phenomenon of bank credits in many units