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一、全计基础工作的现状 (一)技术方面的差错 1．一些单位不按照会计制度的规定设置和使用会计科目。如在实际工作中,有的单位为了减化会计核算手续,总账不设“现金”及“银行存款”账户,只有“现金”和“银行存款”日记账,还有一些单位总账不设“利润分配”账户,而是以“未分配利润”账户代替之。有的单位把购买手机的费用、招待费用列入办公费,资本化利息作财务费用等,造成企业的账实不符和数据失真。 2．会计原始凭证审核不严格,记账凭证制作不规范。在实际工作中,有的单位会计不认真审核原始凭证,原始凭证的合法性和真实性差,如有的原始凭证内容不够齐全,缺少填制单位名称或审批付款手续,记账凭证填制不规范,应附未附原始凭证。
First, the status quo of the basic work of the total (a) technical aspects of the error 1. Some units do not follow the accounting system set up and use of accounting subjects. For example, in actual work, in order to reduce the accounting procedures, some units do not have “cash” and “bank deposit” accounts, only “cash” and “bank deposit” diaries, and others do not have “profit distribution ”Account instead of an“ undistributed profit ”account. Some units to purchase the cost of mobile phones, hospitality costs included in the office expenses, capitalized interest costs for the financial costs, resulting in corporate accounts and inconsistent data distortion. 2. The audit of the original accounting documents is not strict, accounting vouchers produced non-standard. In actual work, some units of accounting do not seriously examine the original documents, the authenticity of the original documents and the authenticity of the poor, if some of the original voucher content is not complete, the lack of filling unit name or approval of payment procedures, accounting voucher filled non-standard , Should be attached without the original voucher.