假帐的“假”是不真实之意。这种不真实主要是由于有关行为主体从主观上采取有关伪造、掩饰的手法造成的，但也有客观原因，如会计人员笔误造成数字颠倒、帐户记串等。主观原因造成的假帐称之为会计弊端，客观原因造成的假帐称为会计错误。二者统称为会计错弊。会计错弊与... False account of “fake” is not true meaning. This kind of untrue is mainly caused by subjectively adopting the methods of forgery and disguise, but there are also objective reasons, such as the reversal of numbers by accountant clerical errors and account strings. False accounts caused by subjective reasons call accounting malpractices, false accounts caused by objective causes are called accounting errors. Both collectively referred to as accounting errors. Accounting malpractice and ...