“其他应收款”账户错弊与查账方法

Error and fraud of the accounts of other receivable and means of audit

本文对“其他应收款”账户的错弊类型、查证方法进行了归纳,使得会计人员在进行其他应收款查证时更加方便、准确。

The paper summarizes tire types of error and fraud of the accounts of other receivable and the means of check, and makes accountant more convenient and more accurate for checking accounts of other receivable.