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会计人员在日常账务处理过程中,由于自身业务水平低或粗心大意等原因,难免出现错账现象,查错工作比较费时费力。笔者经过多年财会工作实践,运用数学原理进行计算查找错账,往往可以取到事半功倍的效果。现将以下三种常用的、简便有效的查找错账方法介绍如下:一、二除法二除法适用于查找业务记录反向,或红蓝字记错。运用这种方法,差额必须为偶数查找时以“2”除差额数,所得商为错记数,按所得商数在账簿或凭证中查找,即可
Accounting staff in the course of daily account processing, because of their low level of business or carelessness and other reasons, it is inevitable that the wrong accounts, troubleshooting more time-consuming and laborious. The author after years of accounting practice, the use of mathematical calculations to find the wrong accounts, often can get a multiplier effect. Now the following three commonly used, easy and effective way to find the wrong accounts are as follows: One or two Divide the two Divide the law applicable to find the reverse business records, or red and blue wrong word. Use this method, the difference must be even when looking for “2 ” to divide the difference number, the resulting quotient for the wrong number, according to the quotient in the books or vouchers to find, you can