核对往来帐是会计工作的一项重要内容,也是会计人员的一项基本任务,但由于双方所记科目、方法及时间等不同,会给核对工作带来很大的困难。搞好对帐工作的关键在于方法要得当,“源头”要找到。方法不当,就难找到“源头”。“源头”没找到,就达不到清帐的目的,这里介绍三种方法,可供参。1.分步核对法有些单位往来频繁,且无规律,往来时间长达十几年,加上帐务处理马虎,很难对帐。可以采取“分步核对法”进行核对。即分三步:第一 Checking the current account is an important part of the accounting work. It is also a basic task of the accountants. However, due to the different subjects, methods and time taken by both parties, it will bring great difficulties to the checking work. The key to doing a good job reconciliation lies in the method should be properly, “the source” to find. Improper method, it is difficult to find the “source.” “Source” could not find the purpose of clearing, here are three methods for reference. 1. Step by step check some units frequent contacts, and irregular, up to 10 years time between contacts, coupled with sloppy accounts processing, it is difficult to reconcile. Can take “step by step check” to check. That is divided into three steps: first