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在发现帐帐不符时,可运用“平分法”缩小查找范围.例如,在记帐过程中发现截至100号传票止,某科目明细帐与总帐的余额(或发生额)不符,可将中点50号传票止的余额(或发生额)进行帐帐核对,若核对无误则证明错在51-100号传票之间,再查75号传票止的余额(或发生额),若相符,则证明差错在76-100号传票之间,依此类推.运用此法可将差错范围缩小到二分之一,四分之一,八分之一,……,再结合查找差额是否是9的倍数或可被2除尽等方法灵活运用,能收到事半功
For instance, in the process of accounting, as of the summons of No. 100, the balance (or amount) of the subsidiary ledger does not match with that of the general ledger when the account mismatch is found. Check the balance (or amount) of the midpoint 50 summons for reconciliation, if the verification is correct, prove that the sums (or sums) between the summons 51-100 and the submissions No. 75-100 should be checked. If they match , Then prove the error in the subpoena 76-100, and so on.This method can be used to reduce the error to one half, one quarter, one eighth, ... ..., combined with the search for the balance is Multiples of 9 or 2 can be divided and other methods of flexible use, can receive half work