对账,是指会计核算申对账簿记录进行的核对工作。通过对账,可以检查账簿记录的准确性,确保资产的安全。但是,如今在一些单位的会计人员整天忙于记账、算账、报账,对账工作被忽视了。有的新会计人员,连如何对账也不太清楚,认为只要会计机构内部账账(总账与明细账)核对相符就行了,而与外部的对账,从不当一回事,年长月久,难免不出差错。笔者曾见一家企业因几年不对账,等人员调动时清查核对,才发现应收、应付款明细账与有关债权、债务人 Reconciliation refers to the verification of the account book records conducted by the accounting department. Through the reconciliation, you can check the accuracy of the books record to ensure the safety of assets. However, accountants in some units are busy with accounting, checking accounts and reimbursing accounts all at once. The reconciliation work has been neglected. Some new accountants, even how the reconciliation is not clear, that as long as the accounts within the accounting agency (general ledger and subsidiary ledger) check on the line on the line, and the external reconciliation, from the same matter, long and long , It is inevitable that no mistakes. I have seen a business for several years because of non-reconciliation, and other personnel to check the inventory transfer, it was found receivable, payables and related claims, debtors