| 应收账款和应付账款审计测试之比较 |
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| 引用本文： | 邢琰彬.应收账款和应付账款审计测试之比较[J].张家口职业技术学院学报,2001,14(3):31-32. |
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| 作者姓名： | 邢琰彬 |
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| 作者单位： | 张家口职业技术学院法经系,河北,张家口,075000 |
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| 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。
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| 关 键 词： | 应收账款 应付账款 审计测试 审查方法 |
| 修稿时间： | 2001年5月6日 |
Comparison between Auditing Tests of Credits of either Due Revenue or Due Expenditure |
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| XING Yan-bin.Comparison between Auditing Tests of Credits of either Due Revenue or Due Expenditure[J].Journal of Zhangjiakou Vocational College of Technology,2001,14(3):31-32. |
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| Authors: | XING Yan-bin |
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| Abstract: | 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. |
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| Keywords: | credit of due revenue credit of due expenditure auditing tests |
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