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代理記賬

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昆明代理記賬財務處理中的對賬的主要內容
瀏覽量:1747 日期:2016-03-26 11:11:01 來源:www.nayiu.com

    許多企業會計人員對對戰不太了解,昆明代理記賬對賬的主要內容是什么?佳諾企業在這里為大家講解一下對戰的內容。

    昆明代理記賬對賬就是核對賬目,是指在會計核算中,為保證賬簿記錄正確可靠,對賬簿中的有關數據進行檢查和核對的工作。

    昆明代理記賬對賬的主要內容:

    (1)賬證核對,是根據各種賬簿記錄與記賬憑證及其所附的原始憑證進行核對。核對會計賬簿記錄與原始憑證、記賬憑證的時間、憑證字號、內容、金額是否一致,記賬方向是否相符。

    (2)賬賬核對,是指對各種賬簿之間的有關數字進行核對。核對不同會計賬簿記錄是否相符。包括:總賬有關賬戶的余額核對;總賬與明細賬核對;總賬與日記賬核對;會計部門的財產物資明細賬與財產物資保管和使用部門的有關明細賬核對等。

   (3)賬實核對,是指各種財產物資的賬面余額與實存數額相互核對。核對會計賬簿記錄與財產等實有數額是否相符。包括:現金日記賬賬面余額與現金實際庫存數核對;銀行存款日記賬賬面余額與銀行對賬單核對;各種財務明細賬賬面余額與財務實存數額核對;各種應收、應付款明細賬賬面余額有關債務、債權企業或者個人核對等。

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