在审计工作中,发现有的企业会计人员在填写会计帐薄和记帐凭证的摘要时,涉及领导同志的报销事项常写成“某经理报××”或“某处长报××”。我认为这是不妥当的。一是不利于他人利用会计资料;二是给审计等经济监督带来不便;三是不符合会计核算的有关规定。建议企业财会人员在填写会计帐证的摘要时,对领导同志还是写其姓名为好。 In the audit work, it was found that some enterprise accounting personnel in completing the summary of the accounting books and vouchers, reimbursement involving the leading comrades often write “manager report ××” or “somewhere long ×× ”. I think this is not appropriate. One is not conducive to the use of accounting information by others; the other is to bring inconvenience to the audit and other economic oversight; the third is not in conformity with the relevant provisions of accounting. It is recommended that when a business accountant fill out a summary of an accounting document, he or she should write his or her name as well.