【正文】 bination of youth with mon ideals and beliefs, with great achievements in socialist modernization the motivation of youth, the youth to enhance selfconfidence, sense of mission and responsibility to educate and guide the youth to personal pursuit into the mon pursuit of all people, their personal struggle into the great practice of building socialism China characteristics, further firmly follow the party China characteristics The confidence and determination of the socialist road, and build the mon ideological foundation of the young people to build a socialist harmonious society.(two) rich theme activities. By carrying out the two generation dialogue , in my eyes, the charm of XX situation and policy through activities such as lectures, report, seminars, theatrical performances, mass cultural activities, to help young people understand China39。s sixteen and the spirit of the the fifth Plenary Session of the 16th CPC Central Committee implementation of the eight plenary session of the two mittee, the city39。 to strengthen the construction of teaching staff, the integration of teachers, establish a quality teacher training team, establish and implement course evaluation system。 轉(zhuǎn)貼于論文聯(lián)盟 → 審計(jì)論文文章 organization system and working mode, the selection of a number of municipal strengthening group to build innovation and strengthen the organization of the basic level organizations advanced model.(seven) the manual work of the Communist Youth League Organization published and League branch of manual work, to promote the use of two manuals in the city39。它既可以得出 企業(yè) 總的賬齡分析結(jié)果，又可以得出某一個(gè)客戶的分析結(jié)果。可按客戶的名稱，將其應(yīng)收賬款借方發(fā)生額輸入到借方，收回賬款的金額輸入到貸方。在審計(jì)實(shí)踐中，經(jīng)常會(huì)遇到一些很不規(guī)范的賬務(wù)處理，這增加了審計(jì)的難度和風(fēng)險(xiǎn)。接著，把各合并抵銷分錄匯總后輸入到合并工作底稿合并調(diào)整欄，計(jì)算機(jī)自動(dòng)計(jì)算并完成經(jīng)審合并報(bào)表的編制。其主要工作是：①匯總各公司相應(yīng)的會(huì)計(jì)報(bào)表；②對(duì)需要互相抵銷的項(xiàng)目逐一編制抵銷分錄進(jìn)行調(diào)整；③根據(jù)調(diào)整結(jié)果編制經(jīng)審合并報(bào)表。因?yàn)楸碇杏?jì)算關(guān)系已確定且輸入差錯(cuò)能相互抵銷的幾率很小，只要檢查試算工作底稿的調(diào)整前、調(diào)整數(shù)和調(diào)整后借貸兩方合計(jì)數(shù)是否相等，報(bào)表應(yīng)有的勾稽關(guān)系是否滿足，馬上就能發(fā)現(xiàn)輸入的錯(cuò)誤。試算工作底稿各項(xiàng)目按各報(bào)表項(xiàng)目依次排列，調(diào)整前、調(diào)整數(shù)和調(diào)整后均包括借方和貸方兩欄，調(diào)整后數(shù)據(jù)根據(jù)調(diào)整前數(shù)據(jù)和調(diào)整數(shù)計(jì)算得到。這項(xiàng)工作在報(bào)表金額較大、調(diào)整項(xiàng)目較多的情況下，要做很多枯燥而又必須保證計(jì)算正確的填列工作。３．審計(jì)時(shí)調(diào)用并完成相應(yīng)的審計(jì)工作底稿。２．建立各表格審計(jì)工作底稿的基本模本。一、利用Ｅｘｃｅｌ編制審計(jì)工作底稿審計(jì)工作要產(chǎn)生許多的審計(jì)工作底稿，其中不少審計(jì)工作底稿如固定資產(chǎn)與累計(jì)折舊分類匯總表、生產(chǎn)成本與銷售成本倒軋表、應(yīng)收賬款函證結(jié)果匯總表、應(yīng)收賬款賬齡 分析 表等都可以用表格的形式編制。審計(jì)人員如果能夠正確、靈活地使用Ｅｘｃｅｌ，則能大大減少日常工作中復(fù)雜的手工勞動(dòng)量，提高審計(jì)效率。如右表為固定資產(chǎn)與累計(jì)折舊分類匯總表的部分格式與內(nèi)容。例如，用Ｅｘｃｅｌ建立固定資產(chǎn)與累計(jì)折舊分類匯總表基本模本的步驟為：①在Ｅｘｃｅｌ的工作表中建立表的結(jié)構(gòu)，并填好表名、表欄頭和固定項(xiàng)目等；②在工作表中填列可通過計(jì)算得到的項(xiàng)目的計(jì)算公式，此例中有關(guān)計(jì)算公式為：Ｅ５單元格＝Ｂ５＋Ｃ５－Ｄ５，Ｋ５單元格＝Ｈ５＋Ｉ５－Ｊ５，Ｂ１０單元格＝ＳＵＭ（Ｂ５∶Ｂ９）；③相同關(guān)系的計(jì)算公式可通過復(fù)制得到，此例中可把Ｅ５的公式復(fù)制到Ｅ６∶Ｅ９，Ｋ５的公式復(fù)制到Ｋ６∶Ｋ９，Ｂ１０的公式復(fù)制到Ｃ１０∶Ｋ１０；④表格與計(jì)算公式設(shè)置好后，把有漢字和計(jì)算公式的單元格設(shè)置為寫保護(hù)（把不需要的區(qū)域設(shè)置為不鎖定，然后設(shè)置全表格為寫保護(hù)）；⑤把已建好的表格模本以便于記憶的文件名（例如ＧＤＺＣＳＪ．ＸＬＳ）存盤，也可以把各表格模本存放在同一個(gè)文件的不同工作表中，各工作表以便于記憶的名字命名，以備審計(jì)時(shí)使用。一般審計(jì)人員要先編制試算工作底稿，然后根據(jù)試算工作底稿編制調(diào)整后的會(huì)計(jì)報(bào)表。每個(gè)表格先填列好表頭、表尾、固定項(xiàng)目和可通過計(jì)算得到的項(xiàng)目的計(jì)算公式，并把它們?cè)O(shè)置為寫保護(hù)，要輸入的單元格暫時(shí)留空?；灸１窘ê煤罂煞磸?fù)使用，每次要編制某被審計(jì)單位的試算工作底稿和經(jīng)審會(huì)計(jì)報(bào)表時(shí)，只要打開模本文件，在試算工作底稿中輸入調(diào)整前與調(diào)整數(shù)，通過計(jì)算公式得到的數(shù)據(jù)會(huì)自動(dòng)填列到表中。三、利用Ｅｘｃｅｌ編制集團(tuán)公司的經(jīng)審合并報(bào)表對(duì)集團(tuán)公司進(jìn)行審計(jì)時(shí)，審計(jì)人員的一項(xiàng)重要而繁瑣的工作就是編制經(jīng)審合并報(bào)表。然后，打開合并工作底稿和經(jīng)審合并報(bào)表模本文件，把匯總試算工作底稿中調(diào)整后數(shù)據(jù)復(fù)制到合并工作底稿母子公司報(bào)表匯總欄。其工作步驟為：①根據(jù)要求設(shè)計(jì)相應(yīng)的分析性復(fù)核表格，按上述方法建立其基本模本；②打開相應(yīng)的模本文件，根據(jù)被審計(jì)單位情況輸入有關(guān)數(shù)據(jù)后自動(dòng)完成分析性復(fù)核表格的編制。該模板是在Ｅｘｃｅｌ的工作簿里選擇一個(gè)按標(biāo)準(zhǔn)的 會(huì)計(jì) 平衡式賬頁(yè)設(shè)計(jì)的工作表，取名為“平衡賬”，它分借方、貸方、余額三欄。在同一工作簿的另一名為“賬齡分析”的工作表中建立賬齡分析模本，利用 電子 表格的引用功能，將來源于會(huì)計(jì)平衡式賬頁(yè)的余額數(shù)據(jù)，根據(jù)發(fā)貨和貨款回籠日期，將不同的客戶代入計(jì)算，得出賬齡分析情況，然后輸出結(jié)果。通過以上對(duì)Ｅｘｃｅｌ在審計(jì)中的實(shí)際 應(yīng)用 的介紹可以看出，Ｅｘｃｅｌ為我們提供了審計(jì)中的簡(jiǎn)便方法，它是加強(qiáng)審計(jì)電算化的有效工具。s leadership at all levels of construction. Continue to do a good job of municipal Party Committee Organization Department on the strengthening of the Communist Youth League cadres management opinions implementation. To promote the group counties (autonomous counties, cities) Commission and city directly under the group (workers) appointed to carry out the Five team building activities. Improve the League Association Department working mechanism. Conscientiously fulfill the duties of CO, bined with the city group directly under (the) Committee of the general election and the adjustment, actively jointly with the unit where the party organization department good group leadership selection with the work. Do a good job in municipal Party mittee assistant mittee leadership and leading cadres of the annual assessment work, adhere to and improve the assistant secretary of the Communist Youth League talk system group To weave individual conversation and collective conversation, to strengthen the mittees of all levels, the Standing Committee of the Standing Committee, the establishment of a sound system of central group learning, the system of investigation and study, the system of important issues and the reporting system.(two) to strengthen the work of education and training of cadres to conscientiously implement the Central Committee. On the implementation of grassroots cadres training project and opinions on carrying out the mission municipal CYL Cadres training project implementation opinions, full implementation of the project of the City Youth League cadres training education. Focus on the county grassroots cadres and workers focused on training, the new school system vocational training League cadres, for the Municipal Organization Department jointly held the third session of the Communist Youth League system training cadres in party. Focusing on the construction of new socialist countryside, strengthening village cadres and rural construction team group member of the young team, the county organizations at various levels throughout the year is expected to train 100 00 rural grassroots cadres, plans to train 1000 village secretary of the village Party branch.(three) actively promote grassroots cadres election work. Under the unified leadership of the party organization, to strengthen grassroots organizations direct work, standardize the election work rules and procedures, in the designated candidate, open petition to democratically elected branch secretary at the same time, actively and steadily the development of Township, streets and other grassroots organizations in the direct election of the pilot work, on the basis of summarizing the experience and gradually expand the scope of the pilot, and gradually formed a set of measures and cadr