会计差错是指在会计核算中会计人员对会计事项或经济交易的确认、计量、记录和披露等方面出现的错误。无论何种会计差错,一经发现都应立即更正,不同的会计差错应采用不同的更正方法。下面分类介绍不同类型的会计差错应该如何进行更正。一、本期发现属于本期的会计差错的更正会 Accounting errors refers to the accounting personnel in the accounting or accounting for economic transactions during the confirmation, measurement, recording and disclosure errors. No matter what kind of accounting error, once found should be corrected immediately, different accounting errors should be used different correction methods. The following classification describes how different types of accounting errors should be corrected. First, the current period found to be the current accounting error correction