为了保护单位资产安全,保证帐帐、帐实、帐币相符,对货币资金、固定资产、存货、往来帐项等都应定期或不定期地进行盘点清查,将实际金额与帐户余额核对。盘点清查的金额与帐户余额常有差异。发生差异有两种情况:一种是实差,即由于保管人员的过失、责任,造成实物、现金、帐款短缺,此应追究保管人员的经济责任,予以赔偿。另一种是帐差, In order to protect the security of the unit assets and ensure that the accounts, accounts, and bills are in agreement, the cash, fixed assets, inventory, current accounts, etc. shall be regularly or irregularly counted and the actual amount shall be checked against the account balance. The inventory count often differs from the account balance. There are two kinds of differences: one is actual difference, that is, due to the negligence and responsibility of the custodian, resulting in a shortage of physical goods, cash, and accounts. This should be investigated for the economic responsibility of the custodian and compensated. The other is the account balance,