摘要
应收账款和应付账款是会计报表中两个重要项目,在审计中应根据各自的特点选择适当的审查方法。
The credits ol elther due revetnue or due expendlture are two Key ltems in the audit of accountant reports.In the course of auditingproper auditing ways should be selected based on respective characteristes.
出处
《张家口职业技术学院学报》
2001年第3期31-32,共2页
Journal of Zhangjiakou Vocational and Technical College
关键词
应收账款
应付账款
审计测试
审查方法
credit of due revenue
credit of due expenditure
auditing tests
