财产清查是会计核算的前提,也是财务每年要进行的一项工作,在财产清查中,现金、原材料、固定资产等都可以通过实地盘点的办法进行。往来帐款的清查是财产清查的一个组成部分,但往往被人们所忽略。在实际工作中,往往应收、应付款发生比较频繁、范围广,形成单位也很分散,因此无法 Property inventory is a prerequisite for accounting, but also a financial year to be carried out in a work inventory, inventory, cash, raw materials, fixed assets, etc. can be carried out by way of stocktaking. Inventory checking is an integral part of property inventory, but often overlooked by people. In actual work, it is often receivable, payables occur more frequently, a wide range of formation unit is also very scattered, so can not