【正文】 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。 make full use of the 54, 61, National Day and the memoration of the 85 anniversary of the founding of the red In the 70 anniversary of the victory of the long march and other major activities, the favorable opportunity of major events and major festivals, to carry out educational activities, promote the theme education activities continue to create momentum, the rise of high tide, popular. Further study, promotion of Scientific Outlook on Development, to carry out a wide range of situation and policy education, the development prospect of the future of the motherland and XX, guiding the youth to continue enhance the sense of mission and responsibility, in the implementation of the 11th FiveYear planning and building a welloff society in the historical process of contributions. Be enthusiastic and press , to lead the trend of youth service, cultural city youth culture is taking action, and promote new progress in the construction of youth 7 / 7organization 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。s young people, the Communist Youth League youth talent information network, provide information platform for young talent resource , take effective measures to strengthen the mission management(a) to strengthen the mission management work. Strengthen the dues collection and management, continue to adhere to the dues collection regularly reporting system, the annual prehensive award in recognition of the tour and the tour one vote veto system audit system. Do statistical work in the group. The group service award in recognition of the advanced units, standardization, promoting group management work institutionalized.(two) to strengthen the organization of research and information exchange efforts. Grassroots carry out research, efforts to form a number of theoretical results. Make full use of the network carrier, to explore the establishment of electronic group service system, promote the work of Communist Youth League 4:XX municipal Party Committee Propaganda Department of the Communist Youth League work pointsIn 2006, the Communist Youth League propaganda ideological work XX to Deng Xiaoping theory and the important thought of Three Represents as guidance, study and implement the party39。通過(guò)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。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。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?；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(guò)計(jì)算公式得到的數(shù)據(jù)會(huì)自動(dòng)填列到表中。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。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。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。３．審計(jì)時(shí)調(diào)用并完成相應(yīng)的審計(jì)工作底稿。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。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。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)。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。 to strengthen the construction of teaching staff, the integration of teachers, establish a quality teacher training team, establish and implement course evaluation system。s Youth League members thinking into the spirit of the meeting, to achieve the goal of national consciousness and XX economic and social development in 11th FiveYear period. Contribute to help and guide the youth to a profound understanding of the significance and main task of building a socialist harmonious society, actively join the construction of socialist harmonious society.(two) to strengthen the ideological and moral construction of teenagers. Thoroughly implement the central spirit of the document No. 8, No. 16 and the program for Improving Civic Morality to minors and students as focus groups, to strengthen and improve the ideological and moral construction of minors and the ideological and political education of college students. Make full use of the spirit and the spirit of the Three Gorges migrants Hongyan XX unique the use of educational resources, school, into the team, the league, to join the party, adult occasions, extensive Hongyan spirit generation theme education activities. Use of holidays and leisure time, youth organizations three rural areas, four munities, four and moral practice, guide the youth Youth to enhance national pride, selfesteem and selfconfidence, to establish the trend of the times and adapt to the trend of thinking, value orientation and behavior.(three) innovative ways and means of ideological education. Grasp the new trend of the development of the times, the new hot new features and social ideological status of young people, to further explore the methods of ideological education using modern technology and munication mode of education make lively and vivid, fully embodies the close to reality, close to life, close to the young principle through the cultivation and selection. Hongyan demonstration group, good boy, Hongyan Hongyan Youth and other forms of more scientific use of advanced typical influence and promote youth, and strive to create advocating advanced, learning advanced, striving to advance a good , in order to forge ahead with the motherland, and XX with the development as its theme, guide the youth to build a mon ideological basis for the construction of a socialist harmonious society(a) grasp the theme of the purpose of the activity. The go ahead with the motherland in the youth, and XX with the development of theme educational activities. Vigorously promote patriotism as the core of the national spirit and reform and innovation as the core spirit of the