谈错帐的形式与查帐的技巧靳鹤亭会计帐目发生错误是难免的，究其原因，主要是会计人员业务不够熟悉，素质较差；任务繁忙，疏忽大意；也办公条件差，人多乱杂影响记帐的效果等。错帐的形式多种多样，归纳起来，有以下几种；（一）记帐方向错误１．会计科目方向错误应当记... Talk about the form of misstated account and check the accounting Jin Heting accounting errors occur is inevitable, the reason is mainly due to the accounting staff are not familiar with the business, poor quality; busy, negligent; office conditions are poor, people chaotic Miscellaneous impact accounting effect. The types of misstatements varied, summed up the following categories: (a) accounting direction error 1. Accounting errors in the direction should be credited ...