發(fā)布時間：2018-11-07 14:49

【摘要】：正一、會計業(yè)務(wù)核算中調(diào)整更正事項的分類會計核算的實務(wù)操作中,常出現(xiàn)已填制的會計憑證、已經(jīng)登記的賬簿甚至已編制報表中存在著需更正調(diào)整的事項(以下簡稱差錯)。產(chǎn)生差錯的可能原因多種多樣,有些是會計人員操作不當形成的差錯,如科目歸類錯誤,記錄方向錯誤、數(shù)據(jù)計算填制錯誤、漏記或多記等等;有些是業(yè)務(wù)變化后原有記錄已不符合現(xiàn)有事實的客觀原因形成的,如銷售退回、財產(chǎn)盤盈盤虧、債務(wù)人
[Abstract]:First, in the practical operation of adjusting the corrected items in the accounting business accounting, there are often the accounting vouchers that have been filled in, and there are some items (hereinafter referred to as errors) that need to be corrected in the registered account books and even in the preparation of the financial statements (hereinafter referred to as errors). The possible causes of errors are various, some of them are errors caused by improper operation of accountants, such as wrong classification of subjects, errors in recording direction, errors in data calculation and filling, omissions or multiple entries, and so on; Some are formed by the objective reason that the original record is not in accordance with the existing facts after the change of business, such as the return of sales, the profit and loss of property, the debto
【作者單位】： 杭州職業(yè)技術(shù)學院;
【分類號】：F233
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本文編號：2316696