“预付账款”账户错弊与查账方法

Error and fraud of the prepayments a/c and means of audit

本文对预付账款的错弊类型、查证方法进行了归纳,使得会计人员在进行预付账款查证时更加方便、准确。

The paper summarizes the types of err or and frau d of the prepayments a /c an d the means of check,and makes accountant more convenienc e and more accurate for ch ecking prepayment.