为了确保账务处理各程序正确无误,需要建立对账制度。现行统编基础会计教材中,一般只有账证、账账、账表、账实“四相符”甚至只有“三相符”。但在会计实际对账工作中,根据账务处理程序的不同,可能还会涉及到其他两者之间的“相符”。本文即以科目汇总表账务处理程序为例,解析实务工作中的证证、表证、证实等“相符”。 In order to ensure that the accounting procedures are correct, you need to establish a reconciliation system. The current basis for the compilation of basic accounting teaching materials, generally only accounts, accounts, accounts, accounts “four match ” or even only “three match ”. However, in the actual accounting reconciliation work, depending on the accounting procedures, may also be related to the other between the “match.” This article is subject summary table accounts processing program, for example, to analyze the actual work of the certificate, the table card, confirmed, etc. “match ”.