支票日期大写指导

支票日期大写指导 有一个方法，知道的人不多:支票大小写日期可以用Excel自动准确填写，只要使用了Excel支票打印模板和打印机，根本不用手工填写支票的大小写日期，因为Excel会从当前电脑系统中自动获取日期数据，并且自动填写好，从来不会出现大小写日期填写错误的情况。现在介绍出纳如何利用打印机和Excel准确、快速、省力地填写支票，整个过程不用花钱，也非常简单，这种支票的填写方法已经被越来越多的出纳广泛采用。从此以后就避免了手工填写支票累、慢、易出错被银行退票的情况发生。 需要的材料:一台电脑、一台打印机即可，针式打印机比激光打印机好，因为除了可以打印支票，还可以打印多联票据，如进账单、电汇单、业务委托书等。有了这些材料，就可以自己制作票据打印模板了。 具体的实施办法: 1、将空白的银行票据用扫描仪扫描成jpg格式的图片，然后用图像处理软件处理一下，接着打开Excel，利用这张图片作为背景就可以做出相应的Excel银行票据打印模板，打印出来的尺寸大小和原始票据一模一样。如果你不会做模板，有一个很好的方法: 百度搜索六个字:票据打印软件，然后在搜索结果页的前五页(最多前十页)中找，会找到Excel支票套打王官方网站，和网站的工作人员说一下，说请帮忙制作支票打印模板，他们会帮你制作票据打印模板的，你自己在一旁清闲就可以了。 2、Excel模板制作完成之后，在使用过程中，如果有不懂的地方，网站会免费指导你的。票据模板的作用:?大写日期、小写日期根据电脑系统时间自动产生、大写金额根据小写金额自动产生，无需填写，节省了时间;?准确率高，不容易出错，不容易被退票;?省力，节省时间，模板位置已经帮你调好了，你只需调整页边距即可。 3、你如果认为已经很省力了，那就错了。如果在此网站上下载一个免费的Excel支票打印软件，更加省力。如果找不到下载地址，dialogue. Can professional internships and intern ... Superiors may engage in certain research work under the guidance of a doctor. (B) the Neurology ICU or emergency room (4 months) 1. familiar Rotary purpose: ICU or emergency room diagnosis and treatment of common diseases in neurology procedures, focusing on mastering multiple organ failure, status epilepticus, increased intracranial pressure and cerebral hernia diagnosis and first aid; About: rational application of anti-infective drugs. 2. basic requirements for studying diseases and case number: the number of disease cases (?) high intracranial pressure and cerebral hernia in 5 more than 5 status epilepticus with multiple organ dysfunction syndrome in 5 heart and lung failure, 5 (2) basic skills: skilled in cardiopulmonary resuscitation and intubation operations, and be able to master the proper use of respiratory machine. (C) internal medicine of heart (2 months) 1. purpose rotary master medical diagnosis, differential diagnosis and treatment of common diseases of the heart, the proper use of antiarrhythmic drugs, familiar with the medical physical examination and result analysis of electrocardiogram of the heart. 2. basic requirements learning disease species and the cases number requirements: disease species cases number (?) myocardial infarction 10 congestive heart failure 10 rhythm disorders 10 primary hypertension disease 15 valve, and myocardial disease 5 basic skills requirements name cases (times) ECG operation 30 24 hours dynamic ECG monitoring 10 heart electrical cardioversion law 2 master acute myocardial infarction diagnosis and processing; hypertension disease and the anti-rhythm disorders of medication principles; master congestive heart failure of diagnosis 还是询问网站即可，还可以免费咨询软件的用法。此软件有五个作用:?如果你已经在模板中输入了成百上千个收款人户名账号等信息，第二次填写票据，想填写数据库中的收款人时，只需输入户名中的一个字，搜索一下，然后一键就可以填写被搜索到的户名账号等信息;?也可以输入户名中的部分首字拼音进行查询填写收款人;?只要填写过收款人信息，就会自动保存起来，下次不用重复填写;?自动保存打印记录;?批量打印。 此软件曾经在已经建立收付款人信息库的前提下，用18秒钟的时间就填写好了一张票据，具体的填写动画演示图在官方网站首页中就有，有兴趣的可以去看一下。 4、你如果想提高excel水平，在此网站的上方，有一个栏目，叫“excel入门与精通”，点击进去就可以下载相应的视频教程进行学习。 5、该网站右下方，有一个栏:“会计出纳资料下载”，有一篇文章“会计出纳资料下载地址大全(会计出纳做账宝典)”，里面可以下载的资料和教程适合会计出纳新手学习使用。 以下文字为凑字数而写，不需要观看: 总结汗青履历，实践科学审计 2010-9-26 9:35 屈方方 【大 中 小】【打印】【我要纠错】 陪同着我国的革新开放，国度审计应运而生。回首审计奇迹生长的搏斗进程，认真总结汗青履历，预测将来生长偏向，对付审计构造深入学习实践科学生长观，实践科学审计，强化监视办事，推动审计奇迹革新创新、科学生长，在促进经济社会又好又快生长中更好地发挥职能作用，具有非常庞大的意义。 回首汗青，陕西省审计事情取得了明显结果 全省审计构造在省委、省当局和审计署的向导下，对峙以邓小平理论、“三个代表”重要头脑为引导，深入贯彻落实科学生长观，牢牢围绕全省经济设置装备摆设中央和省委、省当局的庞大摆设，对峙dialogue. Can professional internships and intern ... Superiors may engage in certain research work under the guidance of a doctor. (B) the Neurology ICU or emergency room (4 months) 1. familiar Rotary purpose: ICU or emergency room diagnosis and treatment of common diseases in neurology procedures, focusing on mastering multiple organ failure, status epilepticus, increased intracranial pressure and cerebral hernia diagnosis and first aid; About: rational application of anti-infective drugs. 2. basic requirements for studying diseases and case number: the number of disease cases (?) high intracranial pressure and cerebral hernia in 5 more than 5 status epilepticus with multiple organ dysfunction syndrome in 5 heart and lung failure, 5 (2) basic skills: skilled in cardiopulmonary resuscitation and intubation operations, and be able to master the proper use of respiratory machine. (C) internal medicine of heart (2 months) 1. purpose rotary master medical diagnosis, differential diagnosis and treatment of common diseases of the heart, the proper use of antiarrhythmic drugs, familiar with the medical physical examination and result analysis of electrocardiogram of the heart. 2. basic requirements learning disease species and the cases number requirements: disease species cases number (?) myocardial infarction 10 congestive heart failure 10 rhythm disorders 10 primary hypertension disease 15 valve, and myocardial disease 5 basic skills requirements name cases (times) ECG operation 30 24 hours dynamic ECG monitoring 10 heart electrical cardioversion law 2 master acute myocardial infarction diagnosis and processing; hypertension disease and the anti-rhythm disorders of medication principles; master congestive heart failure of diagnosis “依法审计、办事大局、围绕中央、突出重点、求真务实”的目标，把推进法治、维护民生、推动革新、促进生长作为审计事情的出发点和落脚点，高兴为维护革新、生长、稳固的大局办事。停止2008年10月尾，全省共审计项目和单元17万余个(次)，查出违纪违规金额1 084亿元，管理不范例金额940.3亿元，查出丧失浪费金额39.4亿元，应上缴财务72亿元。同时，向纪检监察和法律构造移送案件线索和经济范畴违法违纪违规目502件，涉案职员614人。审计事情在严峻财掮客律、促进依法行政、加强廉政设置装备摆设、保障全省经济社会康健生长等方面取得了明显结果。审计监视充实发挥了重要作用。一是不停深化财务预算实行和其他财务出入环境的审计，“同级审”与“上审下”相联合，向当局提交审计结果陈诉，并受当局委托，向人大作好预算实行和其他财务出入环境的陈诉，范例了预算出入管理、财务分派秩序和转移付出，促进了财务资金宁静运行和财税体制革新的深化。二是着力加强对重点国有大中型企业和金融机构资产欠债损益环境的审计，促进了企业和金融机构美满法人管理布局、创建当代企业制度，防备国有资产流失、防备金融危害和进步经济效益。三是加大对宏观调控部分、有资金分派权、有预算外收入和罚充公入的单元举行审计，促进了国度整理范例市场经济秩序、实行宏观调控和实现“出入两条线”等政策的落实。四是着力开展牢固资产投资和外资项目审计，促进了西部大开辟和项目动员战略顺遂实行。五是高度存眷民生题目，加强对“三农”、教诲卫生、社会保障、救灾扶贫等专项资金的审计，开展抗震救灾和灾后重修专项审计，确保专项资金的公道摆设和范例利用，促进惠民惠农政策的落实，促进了和谐社会设置装备摆设。六是全面开展党政向导干部和国有及国有控股企业向导职员任期经济责任审计，加强了向导干部监视管理，强化了对权利运行的制约和监视。同时，加强对内部审计事情的监视和引导，全省内部审计事情在各行各业加强内控、促进生长等方面发挥了重要dialogue. Can professional internships and intern ... Superiors may engage in certain research work under the guidance of a doctor. (B) the Neurology ICU or emergency room (4 months) 1. familiar Rotary purpose: ICU or emergency room diagnosis and treatment of common diseases in neurology procedures, focusing on mastering multiple organ failure, status epilepticus, increased intracranial pressure and cerebral hernia diagnosis and first aid; About: rational application of anti-infective drugs. 2. basic requirements for studying diseases and case number: the number of disease cases (?) high intracranial pressure and cerebral hernia in 5 more than 5 status epilepticus with multiple organ dysfunction syndrome in 5 heart and lung failure, 5 (2) basic skills: skilled in cardiopulmonary resuscitation and intubation operations, and be able to master the proper use of respiratory machine. (C) internal medicine of heart (2 months) 1. purpose rotary master medical diagnosis, differential diagnosis and treatment of common diseases of the heart, the proper use of antiarrhythmic drugs, familiar with the medical physical examination and result analysis of electrocardiogram of the heart. 2. basic requirements learning disease species and the cases number requirements: disease species cases number (?) myocardial infarction 10 congestive heart failure 10 rhythm disorders 10 primary hypertension disease 15 valve, and myocardial disease 5 basic skills requirements name cases (times) ECG operation 30 24 hours dynamic ECG monitoring 10 heart electrical cardioversion law 2 master acute myocardial infarction diagnosis and processing; hypertension disease and the anti-rhythm disorders of medication principles; master congestive heart failure of diagnosis 作用。 审计执法本领不停得到加强和进步。各级审计构造加强“人、法、技”设置装备摆设，高兴进步审计执总本领和事情程度。一是推进审计法例制度设置装备摆设。联合贯彻落实《审计法》、《审计法实行条例》及审计范例和审计准则，渐渐创建和美满了一系列行之有用的，强化了审计职能，加大了审计执法的力度。二是革新审计业务管理。联合各个时期的事情现实，加强底子事情，美满审计项目管理办法，严酷范例审计步伐。全面推行审计执法责任制和不对追究制，认真开展审计执法质量查抄，加强和美满审计集会核定和三级复核制度，不停进步审计服从和质量。创建筹划立项、审理稽核平分权制约，严酷审计历程管理和质量控制，确保究竟准确、处置处罚得当、步伐范例，经得起汗青查验。三是加强审计结果利用。器重审计查出题目标阐发研究，注意发掘深条理缘故原由，把审计查处题目与促进革新、美满制度、强化管理有机联合起来。调解审计陈诉密送范畴，出具针对性强、有环境、有阐发、有代价的宏观综合陈诉，为当局决议筹划和革新事情提供了重要依据。四因此审计信息化设置装备摆设为依托，加大对审计职员盘算机操纵技能培训，将盘算机审计事情作为目标责任制的稽核指标，推进盘算机审计。 打造了一支过硬的审计干部步队。审计构造在自身设置装备摆设中对峙以人为本的焦点，为打造一支政治刚强、业务醒目、执怯公平、作风精良、规律严正的审计干部步队奠基了精良底子。强化头脑政治设置装备摆设，强化审计业务设置装备摆设，强化干部步队设置装备摆设，强化党风廉政设置装备摆设，强化构造党的设置装备摆设和精力文明设置装备摆设。 总结履历，高兴开创审计事情新场所排场 回首陕西省审计奇迹不停生长的实践，审计构造和审计职员积聚了不少值得总结的富厚履历，得到了很多重要开辟。 dialogue. Can professional internships and intern ... Superiors may engage in certain research work under the guidance of a doctor. (B) the Neurology ICU or emergency room (4 months) 1. familiar Rotary purpose: ICU or emergency room diagnosis and treatment of common diseases in neurology procedures, focusing on mastering multiple organ failure, status epilepticus, increased intracranial pressure and cerebral hernia diagnosis and first aid; About: rational application of anti-infective drugs. 2. basic requirements for studying diseases and case number: the number of disease cases (?) high intracranial pressure and cerebral hernia in 5 more than 5 status epilepticus with multiple organ dysfunction syndrome in 5 heart and lung failure, 5 (2) basic skills: skilled in cardiopulmonary resuscitation and intubation operations, and be able to master the proper use of respiratory machine. (C) internal medicine of heart (2 months) 1. purpose rotary master medical diagnosis, differential diagnosis and treatment of common diseases of the heart, the proper use of antiarrhythmic drugs, familiar with the medical physical examination and result analysis of electrocardiogram of the heart. 2. basic requirements learning disease species and the cases number requirements: disease species cases number (?) myocardial infarction 10 congestive heart failure 10 rhythm disorders 10 primary hypertension disease 15 valve, and myocardial disease 5 basic skills requirements name cases (times) ECG operation 30 24 hours dynamic ECG monitoring 10 heart electrical cardioversion law 2 master acute myocardial infarction diagnosis and processing; hypertension disease and the anti-rhythm disorders of medication principles; master congestive heart failure of diagnosis (一)必须对峙解放头脑、实事求是、与时俱进的头脑门路，不停推动审计事情创新生长。在这个头脑门路引导下，我们对审计的了解和思绪不停深化和升华:一是审计理念从查错纠弊、注意微观审计，向以科学生长观为统领，办事于经济社会生长大局，着力办理宏观深条理题目和抵牾转化;二是审计范畴从企业审计和行政奇迹单元审计，向以不停深化财务预算实行审计、金融审计、企业审计和经济责任审计为主的“3，1”审计模式转化;三是审计内容从真实性、正当性，向真实性、合总性、效益性并重转化;四是审计本领从传统审计的手事情业审计向盘算机审计转化;五是审计重点从揭破题目为主，向展现题目、查处大案要案、通告审计结果和促进审计整改并重转化;六是审计理论研究从组建初期单纯的理论探究，向理论与实践精密联合，注意实务研究，提拔研究结果方面转化。 (二)必须对峙牢牢围绕党委和当局事情中央开展审计监视，有用发挥审计监视在推进法治、维护民生、推动革新、促进生长中的重要作用。在组建以来的各个汗青时期，审计构造刚强不移地以经济设置装备摆设为中央，不停增壮大局意识、宏观意识，始终围绕党委、当局各个时期的中央事情和重点使命，摆设摆设审计事情，认真推行职责，为维护革新、生长、稳固的大局提供了卓有结果的监视办事。 (三)必须对峙“依法审计、办事大局、围绕中央、突出重点、求真务实”的审计事情目标，认真推行审计监视的法定职责。多年来，我们根据“有法可依、有法必依、执法必严、违法必究”的原则，依法独立履职尽责，发挥职能作用。在审计事情总体摆设上突出对影响革新开放和经济社会生长、干系国计民生、涉及宏观调控、构建和谐社会和设置装备摆设西部强省等政策步伐落真相况的审计。 (四)必须对峙执审为民的宗旨，把维护人民群众长处作为审计监视的根本目标。各级审计构造多次构造对涉及“三农”、地皮、粮食、教诲、卫生、电力、社会保障、救灾扶贫等各种专项资金和行业dialogue. Can professional internships and intern ... Superiors may engage in certain research work under the guidance of a doctor. (B) the Neurology ICU or emergency room (4 months) 1. familiar Rotary purpose: ICU or emergency room diagnosis and treatment of common diseases in neurology procedures, focusing on mastering multiple organ failure, status epilepticus, increased intracranial pressure and cerebral hernia diagnosis and first aid; About: rational application of anti-infective drugs. 2. basic requirements for studying diseases and case number: the number of disease cases (?) high intracranial pressure and cerebral hernia in 5 more than 5 status epilepticus with multiple organ dysfunction syndrome in 5 heart and lung failure, 5 (2) basic skills: skilled in cardiopulmonary resuscitation and intubation operations, and be able to master the proper use of respiratory machine. (C) internal medicine of heart (2 months) 1. purpose rotary master medical diagnosis, differential diagnosis and treatment of common diseases of the heart, the proper use of antiarrhythmic drugs, familiar with the medical physical examination and result analysis of electrocardiogram of the heart. 2. basic requirements learning disease species and the cases number requirements: disease species cases number (?) myocardial infarction 10 congestive heart failure 10 rhythm disorders 10 primary hypertension disease 15 valve, and myocardial disease 5 basic skills requirements name cases (times) ECG operation 30 24 hours dynamic ECG monitoring 10 heart electrical cardioversion law 2 master acute myocardial infarction diagnosis and processing; hypertension disease and the anti-rhythm disorders of medication principles; master congestive heart failure of diagnosis 审计，加强对涉及国计民生的城镇设置装备摆设、门路设置装备摆设、水利设置装备摆设等重点投资项目和重点行业审计。 (五)必须对峙加强宏观办事意识，充实发挥审计监视的设置装备摆设性作用。从组建至今，我们对峙从全省革新开放和经济生长大局出发，从微观审计入手，从宏观政策着眼，充实发挥审计监视的设置装备摆设性作用。在大量审计结果的底子上，注意捉住影响革新、生长、稳固大局的广泛性、偏向性、苗头性题目，加强阐发研究、归纳提炼，从管理及体制、机制上提出设置装备摆设性意见和发起。 牢固树立科学审计理念，不停推进审计奇迹科学生长 (一)实践科学审计，对峙把促进生长作为审计监视的第一要务。审计构造要牢牢围绕十七大各项战略摆设和省委、省当局各项庞大使命，对峙以经济设置装备摆设为中央，自发听从和办事于全省经济社会生长的大局，把推进法治、维护民生、推动革新、促进生长作为审计事情的出发点和落脚点，充实发挥审计保障经济社会宁静运行的“免疫体系”功效，加鼎力大肆度，掌握规律，革新方法，越发有用地开展审计监视。 (二)实践科学审计，对峙把实现好、维护好、生长好最宽大人民群众的根本长处作为审计监视的最高目标。审计构造必须牢固树立“民本审计”的理念，对峙执审为民，把促进实现好、维护好、生长好最宽大人民群众的根本长处作为审计事情的最高目标。要高度存眷民生题目，始终把民生审计作为审计事情的重中之重，加大对干系群众亲身长处的各项财务付出的审计力度，加大对涉及国计民生的重点投资项目和专项设置装备摆设资金审计力度，突出对涉农、社保、教诲、医疗、住房、扶贫、救灾、城乡底子办法设置装备摆设等“民生八大工程”专项资金的审计，确切搞好“5•12”地动灾后规复重修审计，推动十七届三中全会确定的屯子革新生长政策的落实。确保各种民生资金的摆设利用和效能效益，揭破和改正侵害群众长处的题目，dialogue. Can professional internships and intern ... Superiors may engage in certain research work under the guidance of a doctor. (B) the Neurology ICU or emergency room (4 months) 1. familiar Rotary purpose: ICU or emergency room diagnosis and treatment of common diseases in neurology procedures, focusing on mastering multiple organ failure, status epilepticus, increased intracranial pressure and cerebral hernia diagnosis and first aid; About: rational application of anti-infective drugs. 2. basic requirements for studying diseases and case number: the number of disease cases (?) high intracranial pressure and cerebral hernia in 5 more than 5 status epilepticus with multiple organ dysfunction syndrome in 5 heart and lung failure, 5 (2) basic skills: skilled in cardiopulmonary resuscitation and intubation operations, and be able to master the proper use of respiratory machine. (C) internal medicine of heart (2 months) 1. purpose rotary master medical diagnosis, differential diagnosis and treatment of common diseases of the heart, the proper use of antiarrhythmic drugs, familiar with the medical physical examination and result analysis of electrocardiogram of the heart. 2. basic requirements learning disease species and the cases number requirements: disease species cases number (?) myocardial infarction 10 congestive heart failure 10 rhythm disorders 10 primary hypertension disease 15 valve, and myocardial disease 5 basic skills requirements name cases (times) ECG operation 30 24 hours dynamic ECG monitoring 10 heart electrical cardioversion law 2 master acute myocardial infarction diagnosis and processing; hypertension disease and the anti-rhythm disorders of medication principles; master congestive heart failure of diagnosis 促进惠民政策的落实。鼎力大肆加强和革新财务预算实行审计，鼎力大肆推进大众财务体制革新，促进财务办事于党和国度的庞大决议筹划目标，真正表现大众财务的要求。 (三)实践科学审计，对峙把促进各项奇迹全面和谐可连续生长作为审计监视的根本要求。在新的汗青条件下，审计实践的范畴已凌驾传统的经济监视范畴。审计监视必须根据“全面和谐可连续”的根本要求，实现经济设置装备摆设、政治设置装备摆设、文化设置装备摆设、社会设置装备摆设和党风廉政设置装备摆设、生态环境设置装备摆设等各个范畴的全笼罩，促进各项奇迹的全面生长。重点存眷影响和制约陕西省经济社会和谐生长的突出题目，确切推进财务体制、投融资体制以及国有企业等重点范畴的革新，促进陕西省经济布局的调解和生长方法的变化。在对峙“3，1”审计模式的同时，加大对庞大投资项目、科教文卫奇迹投入效益、重点财产搀扶政策等方面的审计力度。促进以节省资源和掩护环境为重点的可连续生长，加强资源环境审计，围绕陕北能源化工基地节能减排、秦岭生态环境掩护、渭河道域管理和陕南水环境掩护生态赔偿等环境生态设置装备摆设，开展审计监视，推动加强资源管理与环境掩护。全面推进绩效审计，着力构建符合陕西省现实的绩效审计评价及方法体系，力图尽快在全部项目中同时开展绩效审计。 (四)实践科学审计，对峙把统筹分身作为开展审计监视的根本方法。要准确了解和妥善处置处罚推行审计职能中“依法审计与实事求是”、“全面审计与突出重点”、“审计监视与审计办事”、“局部(地方、部分)长处与团体(国度、上级)长处”、“国度审计与内部审计、社会审计”、“当前审计使命与审计构造久远设置装备摆设”等庞大干系，在“依法审计、办事大局、围绕中央、突出重点、求真务实”的审计事情目标引导下，统筹分身，促进科学生长。既要连结审计监视的笼罩面，又要围绕党委、当局当前的事情重心，紧扣现阶段群众体dialogue. Can professional internships and intern ... Superiors may engage in certain research work under the guidance of a doctor. (B) the Neurology ICU or emergency room (4 months) 1. familiar Rotary purpose: ICU or emergency room diagnosis and treatment of common diseases in neurology procedures, focusing on mastering multiple organ failure, status epilepticus, increased intracranial pressure and cerebral hernia diagnosis and first aid; About: rational application of anti-infective drugs. 2. basic requirements for studying diseases and case number: the number of disease cases (?) high intracranial pressure and cerebral hernia in 5 more than 5 status epilepticus with multiple organ dysfunction syndrome in 5 heart and lung failure, 5 (2) basic skills: skilled in cardiopulmonary resuscitation and intubation operations, and be able to master the proper use of respiratory machine. (C) internal medicine of heart (2 months) 1. purpose rotary master medical diagnosis, differential diagnosis and treatment of common diseases of the heart, the proper use of antiarrhythmic drugs, familiar with the medical physical examination and result analysis of electrocardiogram of the heart. 2. basic requirements learning disease species and the cases number requirements: disease species cases number (?) myocardial infarction 10 congestive heart failure 10 rhythm disorders 10 primary hypertension disease 15 valve, and myocardial disease 5 basic skills requirements name cases (times) ECG operation 30 24 hours dynamic ECG monitoring 10 heart electrical cardioversion law 2 master acute myocardial infarction diagnosis and processing; hypertension disease and the anti-rhythm disorders of medication principles; master congestive heart failure of diagnosis 贴、社会存眷的庞大题目，突出审计重点。既要注意对经济运动总量大、管理利用资金量大、行政权利大的单元的审计，又要分身多年未审计过的单元。既要对峙原则，严酷依法查处庞大经济违法犯法题目，刚强打击糜烂，又要对峙从现实出发，综合思量主客观因素，把处罚与整改、对人与对事、原则性与机动性联合起来。在审计结果的利用上，既要从详细审计项目入手做利益理、整改、范例，又要从全局着眼加强宏观综合阐发，从美满制度和政策的层面提出设置装备摆设性的意见和发起，最大限度地发挥审计的设置装备摆设性作用。 替换性步伐在审计实务中的运用 2010-9-21 11:43 刘克文 【大 中 小】【打印】【我要纠错】 替换性步伐是指实行通例步伐和增补步伐后仍无法到达审计目标时所实行的其他替换审计步伐。替换性步伐是获取间接证据的，间接证据也便是“佐证”、“干证”，是指不克不及直接证明经济业务的存在或产生，但能和其他证据接洽起来，配合证明和确定经济业务存在或产生的证据。比方:注册管帐师对应收账款审计一样通常首选函证方法，但现在函证回函率极低，无法获取必要的审计证据。一样通常以为，只有应收账款等往来款询证不回函，才会实行替换性测试。现实上在实务中，替换性测试是可以广泛接纳的。 以下是笔者的一些履历。 一、对财务信息接纳的替换步伐 1.在钱币资金审计中，要是被审计单元银行存款账面为零，理论上讲，是必须函证的，由于账面为零，大概还存在或有欠债。在现实事情中，有的客户为了节省审计用度，不乐意函证，这时我们可以在专业阐发果断的底子上，在人民银行盘问体系中盘问企业全部的开户行，取得该账户的“打消银行结算账户申请书”或“银行销户货记凭据”予以确认。 而有的账户余额很小，也可以在阐发账户的性子并查抄银行存款dialogue. Can professional internships and intern ... Superiors may engage in certain research work under the guidance of a doctor. (B) the Neurology ICU or emergency room (4 months) 1. familiar Rotary purpose: ICU or emergency room diagnosis and treatment of common diseases in neurology procedures, focusing on mastering multiple organ failure, status epilepticus, increased intracranial pressure and cerebral hernia diagnosis and first aid; About: rational application of anti-infective drugs. 2. basic requirements for studying diseases and case number: the number of disease cases (?) high intracranial pressure and cerebral hernia in 5 more than 5 status epilepticus with multiple organ dysfunction syndrome in 5 heart and lung failure, 5 (2) basic skills: skilled in cardiopulmonary resuscitation and intubation operations, and be able to master the proper use of respiratory machine. (C) internal medicine of heart (2 months) 1. purpose rotary master medical diagnosis, differential diagnosis and treatment of common diseases of the heart, the proper use of antiarrhythmic drugs, familiar with the medical physical examination and result analysis of electrocardiogram of the heart. 2. basic requirements learning disease species and the cases number requirements: disease species cases number (?) myocardial infarction 10 congestive heart failure 10 rhythm disorders 10 primary hypertension disease 15 valve, and myocardial disease 5 basic skills requirements name cases (times) ECG operation 30 24 hours dynamic ECG monitoring 10 heart electrical cardioversion law 2 master acute myocardial infarction diagnosis and processing; hypertension disease and the anti-rhythm disorders of medication principles; master congestive heart failure of diagnosis 日志账及记账凭据的底子上，要是能取得银行对账单的原件(盖银行业务公章)，也可以确认余额的。 2.在银行乞贷审计中，从理论上讲，银行乞贷也是必须函证的，但是要是被审计单元内部控制健全并得到实行，也可以接纳替换性测试。起首是取得银行货款卡，对被审计单元货款卡上表现的信息与账面记载查对，若有差别，再选择函证。如无差别，则取得全部乞贷及包管、包管条约，了解乞贷数额、乞贷用途、乞贷条件、乞贷日期、还款限期、乞贷利率及包管条款。其次是查抄乞贷凭据、还款凭据，与货款卡表现的信息及乞贷条约是否符合。再次是查抄管帐记载是否完备，有无未入账的欠债。这里有三点必须注意:一是凭据短期乞贷的利率和限期，查抄被审计单元银行乞贷的利钱盘算是否准确，若有未计利钱，应做出记载;二是外币乞贷是否折算为记账本位币。由于外汇乞贷因别的币情势列示于货款卡的，期末汇率上调又有大概导致低估欠债;三是查抄期后还款记载以及财务用度中的利钱付出，看有无未入账的或有欠债;四是存眷货款卡中列示的被审计单元对外包管的信息，扣问并查抄是否存在由其他单元包管或本单元为他单元包管事变。 3.在应付账款的审计中，一样通常来说对债务类项目函证，纵然回函也难于到达抱负的结果，由于要是被审计单元函证的金额大于客户账面金额，客户每每容易回函。 函证的目标只是证明经济业务的产生金额，弄欠好还会成为客户诉讼的证据。如许替换性测试每每更有用，一是查抄资产欠债表日后应付账款明细账及付款凭据和银行对账单，核实是否已付出;二是查抄该笔业务的凭据资料，核实生意业务的真实性;三是要是被审计单元的客户向被审计单元发过询证函或对账单，直接接纳与账面记载查对，确实是一种好办法。 4.一样通常以为，除了一样通常商业及制作条约、大型工程外，dialogue. Can professional internships and intern ... Superiors may engage in certain research work under the guidance of a doctor. (B) the Neurology ICU or emergency room (4 months) 1. familiar Rotary purpose: ICU or emergency room diagnosis and treatment of common diseases in neurology procedures, focusing on mastering multiple organ failure, status epilepticus, increased intracranial pressure and cerebral hernia diagnosis and first aid; About: rational application of anti-infective drugs. 2. basic requirements for studying diseases and case number: the number of disease cases (?) high intracranial pressure and cerebral hernia in 5 more than 5 status epilepticus with multiple organ dysfunction syndrome in 5 heart and lung failure, 5 (2) basic skills: skilled in cardiopulmonary resuscitation and intubation operations, and be able to master the proper use of respiratory machine. (C) internal medicine of heart (2 months) 1. purpose rotary master medical diagnosis, differential diagnosis and treatment of common diseases of the heart, the proper use of antiarrhythmic drugs, familiar with the medical physical examination and result analysis of electrocardiogram of the heart. 2. basic requirements learning disease species and the cases number requirements: disease species cases number (?) myocardial infarction 10 congestive heart failure 10 rhythm disorders 10 primary hypertension disease 15 valve, and myocardial disease 5 basic skills requirements name cases (times) ECG operation 30 24 hours dynamic ECG monitoring 10 heart electrical cardioversion law 2 master acute myocardial infarction diagnosis and processing; hypertension disease and the anti-rhythm disorders of medication principles; master congestive heart failure of diagnosis 预收账款的倩况应是很少有的。实务中，预收外洋款比力常见，但是客户每每将预收外洋款都挂于其联系关系方下，而出口发票及发运单、报关单上又没有表现购款单元，中国注册管帐师没有询证外国(如美国、日本、韩国、德国)的询证函样式(被审计单元偶然要求必须是外文的并且是地点国的询证函样式)，详细单元及地点。如许，询证就会遇到困难。 而大型制作条约，每每是分期付款，函证内容要包罗交货期、总价款、付款限期及方法、维修责任等事变，比力庞大，纵然回函也要增补替换性测试。一是要是能取得被审计单元在外汇管理部分的外债登记，则可靠性是相称高的;二是取得贩卖条约，重点查抄贩卖方法及付款方法、交货期、总价款等内容并与被审计单元账面记载查对;三是通过查抄资产欠债表日后已转销的预收账款，是否与有关贩卖发票查对同等(一笔一笔或一批一批地查对);四是联合存货盘货，查抄发货单、出库单，重点存眷是否存在已将存货发出恒久挂账，而未确认收入，从而推退纳税。 5.预支账款的审计，倩况与预收账款大要雷同。大额工程预支账款一样通常也是有购销(或工程)条约的，也必须辅以替换性测试。一是取得贩卖条约，重点查抄购货方法及付款方法、交货期、总价款等内容并与被审计单元账面记载查对;二是查抄该笔债权的相干凭据资料，或抽查资产欠债表日后预支账款明细账、收款凭据、银行对账单及存货明细账，核实是否已收到货品，转销预支款，并凭据替换查抄结果果断其债权的真实性或出现坏账的大概性。 6.其他应收款及其他应付款，这类科目每每反应的黑白商品生意业务的小我私家往来，尤其是股东乞贷。这类往来每每是工商、税务部分存眷的工具，尤其应引起鉴戒。 凭据本人的履历，对小我私家及联系关系方的函证最容易取得，但结果最差，必须举行替换性测试。一是对小我私家乞贷，要取得乞dialogue. Can professional internships and intern ... Superiors may engage in certain research work under the guidance of a doctor. (B) the Neurology ICU or emergency room (4 months) 1. familiar Rotary purpose: ICU or emergency room diagnosis and treatment of common diseases in neurology procedures, focusing on mastering multiple organ failure, status epilepticus, increased intracranial pressure and cerebral hernia diagnosis and first aid; About: rational application of anti-infective drugs. 2. basic requirements for studying diseases and case number: the number of disease cases (?) high intracranial pressure and cerebral hernia in 5 more than 5 status epilepticus with multiple organ dysfunction syndrome in 5 heart and lung failure, 5 (2) basic skills: skilled in cardiopulmonary resuscitation and intubation operations, and be able to master the proper use of respiratory machine. (C) internal medicine of heart (2 months) 1. purpose rotary master medical diagnosis, differential diagnosis and treatment of common diseases of the heart, the proper use of antiarrhythmic drugs, familiar with the medical physical examination and result analysis of electrocardiogram of the heart. 2. basic requirements learning disease species and the cases number requirements: disease species cases number (?) myocardial infarction 10 congestive heart failure 10 rhythm disorders 10 primary hypertension disease 15 valve, and myocardial disease 5 basic skills requirements name cases (times) ECG operation 30 24 hours dynamic ECG monitoring 10 heart electrical cardioversion law 2 master acute myocardial infarction diagnosis and processing; hypertension disease and the anti-rhythm disorders of medication principles; master congestive heart failure of diagnosis 贷协议，查抄乞贷用途(看是备用金照旧与生产谋划无关的借支)、乞贷限期、有无利钱，有无经审批;二是取得付款凭据(含支票存根及进账单)及银行对账单、收款收条等，查抄是否确实付出给职工(或业务员)小我私家;三是对股东的乞贷除上述取证外，还要取得其他股东简直认(由于这是国法律划定的股东保障权柄，股东乞贷不愿定组成抽资，但有大概侵害其他股东长处);四是凡被审计单元表明不清，不明缘故原由的大额职工乞贷，应推定为股东乞贷(由于一样通常职工是不大概大额借出款的)，并取得股东确认;五是春联系关系公司的乞贷有一个轻便有用的方法，联系关系公司大多与被审计单元在统一个谋划地点或统一都会，如许，将被审计单元与其联系关系公司的同名应收应付举行查对，如符合，则余额可确认;六是查抄财务用度中的利钱收入及利钱付出，看有无非常的小我私家利钱收入或利钱付出。如无，则阐明小我私家乞贷未计息，反之，如账面无小我私家乞贷，财务用度中有小我私家利钱，则有大概存在未入账的小我私家乞贷。 这里值得一提的是，函证是证明经济业务存在或产生的最直接的证据，一样通常要求取得询证回函原件，但偶然提交原件确有困难的，复印件、传真件、被审计单元客户对账单自己可以作为重要的佐证质料。 被审计单元与客户之间的订货单、催货、催款电报、传真等也是重要佐证质料。 7.存货盘货步伐是无法替换的，但被审计单元由于存货的性子或位置等缘故原由导致无法实行存货监盘，可以思量实行替换审计步伐，获取有关期末存货数目和状态的充实、得当的审计证据。替换审计步伐重要包罗:一是查抄进货生意业务凭据或生产记载以及其他相干资料;二是查抄资产欠债表日后产生的销货生意业务凭据;三是向主顾或提供商函证。技能性盘货偶然必要利用专家的事情。一些高科dialogue. Can professional internships and intern ... Superiors may engage in certain research work under the guidance of a doctor. (B) the Neurology ICU or emergency room (4 months) 1. familiar Rotary purpose: ICU or emergency room diagnosis and treatment of common diseases in neurology procedures, focusing on mastering multiple organ failure, status epilepticus, increased intracranial pressure and cerebral hernia diagnosis and first aid; About: rational application of anti-infective drugs. 2. basic requirements for studying diseases and case number: the number of disease cases (?) high intracranial pressure and cerebral hernia in 5 more than 5 status epilepticus with multiple organ dysfunction syndrome in 5 heart and lung failure, 5 (2) basic skills: skilled in cardiopulmonary resuscitation and intubation operations, and be able to master the proper use of respiratory machine. (C) internal medicine of heart (2 months) 1. purpose rotary master medical diagnosis, differential diagnosis and treatment of common diseases of the heart, the proper use of antiarrhythmic drugs, familiar with the medical physical examination and result analysis of electrocardiogram of the heart. 2. basic requirements learning disease species and the cases number requirements: disease species cases number (?) myocardial infarction 10 congestive heart failure 10 rhythm disorders 10 primary hypertension disease 15 valve, and myocardial disease 5 basic skills requirements name cases (times) ECG operation 30 24 hours dynamic ECG monitoring 10 heart electrical cardioversion law 2 master acute myocardial infarction diagnosis and processing; hypertension disease and the anti-rhythm disorders of medication principles; master congestive heart failure of diagnosis 技企业和特别行业、宝贵价高的商品，如软件、煤炭、农产物(如鸡、鸭、鸽、猪、牛、羊、鱼等)，一样通常只能接纳履历预计法或测算法，必要时利用专家事情，举行盘货。 8.暂估入账的替换步伐。阐发暂估入账的公道性，存眷暂估入账是否于次月冲回，有无恒久挂账的暂估入账;联合存货盘货和付款凭据，以测试是否真实收到货品;查抄期后收到的发票，看期末暂估入账是否公道; 9.牢固资产全部权和地皮利用权简直认及计价。衡宇修建物应取得房产证、地皮利用权应取得地皮利用权证、运输车辆应取得车辆行驶证。但是，也有的被审计单元是自建房产，这在村办民营企业比力广泛，房产证大概正在办理中。这时可以取得被审计单元的设置装备摆设豆项答应书、地皮利用权证书、设置装备摆设用地允许证、设置装备摆设工程计划允许证、施工允许证、建办法工安置条约、修建业发票、付款票据、验收陈诉等证明其是否为正当工程，是否具有全部权，并且可以确认其代价。地皮利用权可以通过国有地皮转让或出让协议、竞卖包管金交纳凭据、手白卖成交生意业务记载、成交确认书以及资产评估公司评估陈诉和国有资产管理局确认书、付款票据、地皮出让金付出凭据、契税交纳凭据等确认其全部权及代价，但这种确认不克不及证明房产、地皮利用权未被抵押，须联合银行乞贷审计，确认其是否抵押。运输车辆有大概在外地跑业务，这时，可以通过网上盘问，或取得车辆信息登记表，大概养盘费票据上的仰面证明其全部权。 10.恒久股权投资简直认，要函证并取得投资条约、协议、被投资单元经审计的管帐报表，但也可以取得被投资单元公司章程、业务执照、验资陈诉，还可以取得被投资单元工商登记信息表及相干的付款票据(由于这类进账单、缴款单每每注明为投资款)加以确认。 11.偶然被审计单元对人为发放表单独生存，这在三资企业比力dialogue. Can professional internships and intern ... Superiors may engage in certain research work under the guidance of a doctor. (B) the Neurology ICU or emergency room (4 months) 1. familiar Rotary purpose: ICU or emergency room diagnosis and treatment of common diseases in neurology procedures, focusing on mastering multiple organ failure, status epilepticus, increased intracranial pressure and cerebral hernia diagnosis and first aid; About: rational application of anti-infective drugs. 2. basic requirements for studying diseases and case number: the number of disease cases (?) high intracranial pressure and cerebral hernia in 5 more than 5 status epilepticus with multiple organ dysfunction syndrome in 5 heart and lung failure, 5 (2) basic skills: skilled in cardiopulmonary resuscitation and intubation operations, and be able to master the proper use of respiratory machine. (C) internal medicine of heart (2 months) 1. purpose rotary master medical diagnosis, differential diagnosis and treatment of common diseases of the heart, the proper use of antiarrhythmic drugs, familiar with the medical physical examination and result analysis of electrocardiogram of the heart. 2. basic requirements learning disease species and the cases number requirements: disease species cases number (?) myocardial infarction 10 congestive heart failure 10 rhythm disorders 10 primary hypertension disease 15 valve, and myocardial disease 5 basic skills requirements name cases (times) ECG operation 30 24 hours dynamic ECG monitoring 10 heart electrical cardioversion law 2 master acute myocardial infarction diagnosis and processing; hypertension disease and the anti-rhythm disorders of medication principles; master congestive heart failure of diagnosis 常见，这时，可以取得被审计单元的绩效稽核政策文件，车间及人事管理部分的考勤记载每每是确认人为发放的最好佐证。 二、器重非财务信息及网络资源的利用 非财务信息也是一种间接的证据，这些证据每每是公司管该当局无法控制的，以是它每每比直接的内部证据更具说服力，与直接证据相互印证，对注册管帐师发明有代价的线索，确定审计重点范畴，公道分派审计资源有重要的引导意义。非财务信息重要有:资产是否抵押(这有助于评价资产质量)、产物市场占据率(这有助于评估贩卖收入)、新产物开辟和办事倩况(这有助于评价连续谋划)等。 别的，另有一种方法比力实用，在电子信息飞速生长的期间，不要忘了网络的气力，注册管帐师利用网络信息，肯定要对峙披沙拣金、披沙拣金的原则，笔者曾审计过一家商贸公司，该单元在2007年州月通过股权转让取得了某一公司的股权，但是笔者在网上查得该转让股权的单元已于2007年10月宣告打消(也便是无转让主体资格)，后经了解，正是由于即将打消，以是才转让股权的，并且该股权转让已在工商变动工商登记，并且该公司只是换了一个名字，还在继承谋划。要是你要获取被审计单元客户财务名誉信息，最好盘问各地工商局红盾网、主管部分政务公然网、各级当局王办的名誉网站(笔者就常常盘问宁波名誉网以确定被审计单元债权债务人是否存在)，这也是证明被审计单元客户是否真实存在及是否会产生坏账的一条有用途径。 必要指出的是，审计便是一个不停网络审计证据，并对质据举行阐发、评价和得出审计结论的历程。 替换性测试终究只是在现实获取直接证据困难的倩况下，证明经济业务产生的佐证质料。这种佐证质料的作用发挥，一是有赖于证据的联系关系性，即所获取的佐证质料肯定要与审计目标亲昵相干，并且所取得佐证质料必须相互印证，形成一系列证据链;二是佐证质料dialogue. Can professional internships and intern ... Superiors may engage in certain research work under the guidance of a doctor. (B) the Neurology ICU or emergency room (4 months) 1. familiar Rotary purpose: ICU or emergency room diagnosis and treatment of common diseases in neurology procedures, focusing on mastering multiple organ failure, status epilepticus, increased intracranial pressure and cerebral hernia diagnosis and first aid; About: rational application of anti-infective drugs. 2. basic requirements for studying diseases and case number: the number of disease cases (?) high intracranial pressure and cerebral hernia in 5 more than 5 status epilepticus with multiple organ dysfunction syndrome in 5 heart and lung failure, 5 (2) basic skills: skilled in cardiopulmonary resuscitation and intubation operations, and be able to master the proper use of respiratory machine. (C) internal medicine of heart (2 months) 1. purpose rotary master medical diagnosis, differential diagnosis and treatment of common diseases of the heart, the proper use of antiarrhythmic drugs, familiar with the medical physical examination and result analysis of electrocardiogram of the heart. 2. basic requirements learning disease species and the cases number requirements: disease species cases number (?) myocardial infarction 10 congestive heart failure 10 rhythm disorders 10 primary hypertension disease 15 valve, and myocardial disease 5 basic skills requirements name cases (times) ECG operation 30 24 hours dynamic ECG monitoring 10 heart electrical cardioversion law 2 master acute myocardial infarction diagnosis and processing; hypertension disease and the anti-rhythm disorders of medication principles; master congestive heart failure of diagnosis 必须充实、得当，并非佐证质料越多越好，上述替换性测试要凭据被 审计单元详细倩况取证;三是利用这些佐证质料，注册管帐师必须具 有职业果断本领，阐发这些佐证质料的内涵逻辑干系，包罗反应前后 期及经济业务事变历程，才气对经济业务的真实性和余额的准确性作 出客观公平的果断。 dialogue. Can professional internships and intern ... Superiors may engage in certain research work under the guidance of a doctor. (B) the Neurology ICU or emergency room (4 months) 1. familiar Rotary purpose: ICU or emergency room diagnosis and treatment of common diseases in neurology procedures, focusing on mastering multiple organ failure, status epilepticus, increased intracranial pressure and cerebral hernia diagnosis and first aid; About: rational application of anti-infective drugs. 2. basic requirements for studying diseases and case number: the number of disease cases (?) high intracranial pressure and cerebral hernia in 5 more than 5 status epilepticus with multiple organ dysfunction syndrome in 5 heart and lung failure, 5 (2) basic skills: skilled in cardiopulmonary resuscitation and intubation operations, and be able to master the proper use of respiratory machine. (C) internal medicine of heart (2 months) 1. purpose rotary master medical diagnosis, differential diagnosis and treatment of common diseases of the heart, the proper use of antiarrhythmic drugs, familiar with the medical physical examination and result analysis of electrocardiogram of the heart. 2. basic requirements learning disease species and the cases number requirements: disease species cases number (?) myocardial infarction 10 congestive heart failure 10 rhythm disorders 10 primary hypertension disease 15 valve, and myocardial disease 5 basic skills requirements name cases (times) ECG operation 30 24 hours dynamic ECG monitoring 10 heart electrical cardioversion law 2 master acute myocardial infarction diagnosis and processing; hypertension disease and the anti-rhythm disorders of medication principles; master congestive heart failure of diagnosis