会计核算由于各种原因会产生会计差错。会计差错是否被及时、正确更正会影响到会计信息的可靠性,从而影响到信息使用者的决策或判断。差错的发现时间、所属期间以及是否重大决定了差错的更正方法。本文首先分析了会计差错产生的原因,然后就差错的更正技巧进行了归纳。 Accounting for a variety of reasons will have accounting errors. Accounting errors are timely, correct correction will affect the reliability of accounting information, thus affecting the information user’s decision or judgment. The time of the discovery of the error, the period it belongs to, and the method of correction of whether the error was materially determined. This paper first analyzes the causes of accounting errors, and then summarizes the error correction techniques.