近来在财务收支审计中看到一些单位会计不按结帐规则结帐,造成帐目不清,帐上反映的数字不准确,有的在月末没有进行结帐,以余额代替结帐。有的长期不对帐,帐物不符。有的在记帐中多记、少记、漏记和数字颠倒等,不按更正错帐的方法更正,影响核算质量。有的虽然进行了月结、年结帐 In recent audits of financial revenue and expenditure, we saw that some accounting units did not checkout according to the rules of account settlement, resulting in unclear accounts. The figures reflected in the accounts were inaccurate. Some did not make settlements at the end of the month, and the balance was used instead of checkout. Some long-term non-reconciliation, the account does not match. Some in the record in mind more, less remember, missed record and digital inversion, etc., not by correcting the wrong way to correct, affecting the quality of accounting. Although some of the monthly end, the year checkout