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财会人员谁都愿把帐目登记正确,但是,由于种种原因又难免出现漏记、重记,借、贷方向记反,数字颠倒、错位等这样那样的记帐差错,查找纠正错帐费心劳神,给财会人员增加了不必要的工作量,许多同志因此而烦恼。数学法是根据错帐的差数特点,利用数学原理计算、查找错帐的简便方法。应用这种方法,可以不必耗费很多时间和精力即能迅速查出错帐原因,很受业务人员喜爱。现将这种方法及个人实践体会书文,与广大财会人员商讨。一、差数法。差数法是根据借贷记帐法的平帐特点,查找漏记、重记错误的基本方法。因为资金占用类科目余额之和等于资金来源类科目余额之和,所有科目借方发生额之和等于贷方发生额之和,所以如果一笔业务漏记或重记一方,就会使资金占用类科目余额之和与资金来源类科目余额之和之间出现一个差数,所有科目借方发生额之和与贷
The accounting staff is willing to register the accounts correctly. However, due to various reasons, it is inevitable that missed notes, re-recorded, borrowed, loaned in the wrong direction, accounting errors such as the number of inverted, misplaced, etc., find and correct the wrong account to worry about Many comrades are annoyed because they have added unnecessary workload to the accounting staff. The mathematics method is based on the characteristics of the difference between the wrong accounts, the use of mathematical principles to calculate, find a simple method for the wrong account. Using this method, you can quickly identify the cause of the wrong account without spending a lot of time and effort, which is very popular with business people. This method and personal practice experience are now discussed with the financial personnel. First, the difference method. The difference method is a basic method for finding missed notes and rememorizing errors based on the account bookkeeping characteristics of the debit/credit bookkeeping method. Because the sum of the capital-occupied account balances equals the sum of the fund-sourced account balances, the sum of all account debit sums equals the sum of the creditor’s balances, so if a business misses or re-signs one, it will cause the capital-occupied account There is a difference between the sum of balances and the sum of balances of sources of funds, sum of the sum of debits of all subjects and loan