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在银行会计核算中,为消灭串户,一直沿用事后勾帐的方法,使用这种方法,不能及时纠正差错。如应用数字控制法,就能当日发现串户的差错,当日更正。数字控制法的做法是:每天结帐时由记帐员把本科目每一变动户帐号的有效数乘以该户发生的笔数得的积相加求和;复核员把该科目的凭证的帐号有效数相加求和。例如记帐员求和如下:
In the bank accounting, in order to eliminate the skewer, has been using the method of hijacking, using this method, can not be corrected in time errors. If the application of digital control method, you can find the same day serial error, the same day correction. The practice of the numerical control method is as follows: Every day when the checkout by the bookkeeper account for each change in the effective number of accounts multiplied by the number of households generated by the sum of the sum; reviewer of the subject’s voucher Add the sum of the effective number of accounts. For example, the accountant summation is as follows: