会计人员在填制凭证或登记帐薄、编制报表时 ,由于工作疏忽 ,可能出现数字颠倒错误 ,其后果将导致会计凭证平衡失去关系 ,造成核算失真。笔者在实际工作中 ,就会计凭证中数字颠倒错误的查证与调整方法 ,作了一些总结 ,希望对会计工作者能有所裨益。会计凭证中的数字颠倒错误 , When accounting personnel fill in vouchers or register account books and prepare statements, due to negligence of work, the figures may be inverted and the consequences will result in the loss of the balance of accounting vouchers and the distortion of accounting. In the actual work, the author made a number of summarizations on the way to verify and adjust the wrong numbers in accounting vouchers, hoping to benefit the accounting workers. The figures in the accounting voucher are reversed,