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我在对企业的应收帐款、其他应收款、预付帐款等资产类债权帐户和应付帐款、其他应付款、预收帐款等负债类债务帐户进行审计工作中,经常发现这些往来结算帐款的帐户有部分设置得不正确。往来帐的设户不正确造成企业的债权债务混乱,给清收债权和结清债务及核对往来结算帐款带来了诸多的困难。现举8例,供会计人员从中引起注意。1、“寄入帐户”。一般来说,企业在经济交往中发生的应收应付、人欠欠人往来结算帐款,都应按不同的单位、不同的个
I often find these exchange settlements in the audit of asset liability accounts, accounts payables, other payables, and advance receipts, etc., on debt accounts, receivables, other receivables, prepayments, etc. Some of the accounts of the accounts are incorrectly set. The incorrect account of the current account caused the debt and debt of the company to be confusing, and brought many difficulties to the collection of creditor’s rights and settlement of debts and reconciliation of settlement bills. There are 8 cases for accounting personnel to draw attention from. 1, “Send account”. In general, the receivables and payables incurred by enterprises in economic transactions, and the settlement of accounts owed by persons owed to them, shall be in different units and different ones.