最近,笔者在与一位同行的闲聊中,听他谈到了这样一个问题:有些财会人员平时不重视会计资料的积累工作,年终在编制年报时只能“临时抱佛脚”,有的数据东挖西抠、有的数据七拼八凑,甚至还有的靠“拍脑袋”、“毛估估”,影响了年报的正确性和真实性。 说实在的,在我们同行中,这种现象还是比较普遍的。比如,有些会计人员平时只是为了应付月报,报表一交,就万事大吉了,有关会计资料没有去及时地进行分析、整理和积累。一俟年终编制报表时,对所需的某些数据只能“翻箱倒柜”,把所有原始资料全部翻出来逐一进行汇总,忙得焦头烂额、不亦乐乎,到头来还是难免遗漏一二,真可谓 Recently, I chatted with a colleague to hear him talk about such a question: Some accounting staff usually do not attach importance to the accumulation of accounting information, the year-end preparation of the annual report can only be “embrace,” and some data to dig Pull, some data patchwork, and even by “racking our brains,” “Mao estimates,” affecting the correctness and authenticity of the annual report. To be honest, this phenomenon is still relatively common among our colleagues. For example, some accountants usually just to meet the monthly report, the report is submitted, everything will be fine, the accounting information did not go to timely analysis, sorting and accumulation. As soon as the year-end preparation of the statements, some of the required data can only be “turned over to the counter,” and all the original data can be rolled up and summed up one by one. They are overwhelmed with exasperation and can not be missed in the end