一问重点,查看要账户。货币资金、债权债务和粮食库存是国有粮食购销企业财务管理的“三大主题”,同时也是最易出现疑点的地方。因此,信贷员在审查企业账务时,首先应把现金、银行存款、应收账款、预付账款、应付账款、预收账款、库存商品等涉及货币资金、债权债务和粮食库存变化的账户当作重点来寻找错弊,再审查其相关账户,而不能盲目审查,“一把抓”。否则,只能是无所适从,查无结果。 Ask a question, check to account. Monetary funds, claims and debts and grain inventories are the “three major themes” in the financial management of state-owned grain purchase and sale enterprises, and are also the places most prone to doubt. Therefore, when examining corporate accounts, loan officers should first make changes in cash, bank deposits, accounts receivable, prepayments, accounts payable, advances received, inventory of goods, etc. involving monetary funds, claims and debts and food stocks Account as a key point to find the wrong and then review its related accounts, but not blindly review, “a grasp.” Otherwise, only know what to do, check no results.