论文部分内容阅读
《财会通讯》1984年第5期刊出骆祖延同志“总帐与明细帐数字不符合如何查找”一文,总结了错帐查找的方法,很好。为提高财会队伍素质起到了积极作用。现对该文第三点,常见错帐和盘错方法提一点补充意见。原文第三点第8项二数位置颠倒。对此我在日常工作中有这样的体会:先求出差额数,用九除之,看其商是几,就说明颠倒的两数中间隔几个数,然后查找颠倒的数码。其商越大,差错原数越易查找。如差数为72,用9除其商为8,则断定颠倒的数字为91写成19,19写成91。具体查法如下: 其商为1时,则查21与12开始,有32与23……98与89有否颠倒。其商为2时,则查31与13开始,有42与24……97与79有否颠倒。
“Finance and Accounting Newsletter” No. 5 of 1984 published Comrade Luo Zuyan “general ledger and ledger figures do not meet how to find” one article, summed up the wrong way to find, very good. To improve the quality of the accounting team has played a positive role. Now the third point of the article, the common mistake and disc wrong way to add a little additional comments. The third point of the original number eight second place upside down. In this regard, I have this experience in daily work: first find the difference between the number, divided by nine, to see its business is a few, it shows that the number of inverted two in the interval number, and then find the inverted digital. The larger its business, the easier it is to find the original number. If the difference is 72, with 9 divided by its quotient of 8, then determine the number of upside down 91 into 19,19 into 91. Specific investigation is as follows: its business is 1:00, then check the beginning of 21 and 12, 32 and 23 ...... 98 and 89 have been reversed. Its business is 2, then check 31 and 13 began, there are 42 and 24 ...... 97 and 79 have been reversed.