【正文】
the city39。s reform and opening up the extraordinary journey and brilliant achievements achieved fruitful results, to understand the city39。 take delivery of training to the countryside, onsite training, and increase the rural grassroots cadres training , efforts to strengthen the work of young talent(a) to tenth XX young 54 medal in recognition of the publicity, and actively explore the XX youth service. 54 Medal of institutionalization, standardization and socialization mechanism. Give full play to the XX award in recognition of 54 youth medal Association, Youth Award winner in the 54 chapter, investigation activities. Who won the Youth Service medal, dedication to the society to create conditions, build the stage. During the 54, named in recognition of the tenth XX young 54 medal. The association of XX editing of young talent , the exchange of information and munication platform for the XX of outstanding young talents.(two) the establishment of municipal Party mittee of young talent information database. In accordance with the feasible, effective, classification management, implement step by step principle, the establishment of municipal Party mittee of youth talent database。在審計涉及多年的手工賬時,通常的報表只有當(dāng)年和上年同期數(shù)的對比,而不能將審計期的多年報表總括反映。如一些單位由于效益不好,應(yīng)收賬款長期不作清理。利用Excel輔助編制經(jīng)審合并報表的工作步驟為:①分別建立合并工作底稿和經(jīng)審合并報表的基本模本;②利用模本完成合并工作底稿和經(jīng)審合并報表的編制。因?yàn)榻?jīng)調(diào)整的會計報表是根據(jù)試算工作底稿編制的,因此可利用Excel的鏈接功能把試算工作底稿各項(xiàng)目調(diào)整后數(shù)據(jù)鏈接到會計報表的相應(yīng)項(xiàng)目而無需人工輸入。上述工作做好后,只要打開相應(yīng)的模本文件,在需要輸入數(shù)據(jù)的單元格內(nèi)填入被審計單位相應(yīng)的數(shù)據(jù)即可完成表格的編制,從而得到需要的審計工作底稿。利用Excel輔助編制表格式審計工作底稿的 方法 如下:1.整理并設(shè)計各表格。審計人員先要整理出可以用表格列示的審計工作底稿,并設(shè)計好表格的格式和 內(nèi)容 。二、利用Excel編制試算工作底稿與調(diào)整后的 會計 報表審計人員在完成了各項(xiàng)審計工作后,要根據(jù)發(fā)現(xiàn)的 問題 及其重要程度確定要調(diào)整的項(xiàng)目,并作出調(diào)整分錄。2.利用模本完成試算工作底稿和各經(jīng)審會計報表的編制。由于合并工作底稿中母子公司報表匯總數(shù)要由各公司的經(jīng)審會計報表數(shù)匯總得到,所以,編制合并工作底稿時,可先利用Excel的“合并計算”功能,將各公司審計后編制的試算工作底稿匯總,生成匯總試算工作底稿。要快速清理應(yīng)收賬款,可以用“賬齡分析模板”。這時利用軟件建立的“多年報表分析模板”就派上了用場,它不僅可以將若干報表實(shí)際數(shù)對比,而且可以根據(jù)委托人的需要,將多年預(yù)算數(shù)加進(jìn)來分析,還能根據(jù)賬簿,增加報表尚沒有明細(xì)列出的分析項(xiàng)目,并制成趨勢圖,使企業(yè)的 發(fā)展 狀況一目了然。 guiding organizations at various levels generally established the young talent database, construction of city, county (directly under the Communist Youth League), grassroots organizations three young talent information database the relevant information collection system, and gradually establish the city39。s economic and social development since the new XX, so that young people understand, love the new XX, and then to the construction of the new XX, a firm with the party on the road to socialism with China characteristics of faith。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。s cultural work conference, the Propaganda Department of the meeting and the the fourth Plenary Session of the 15th CPC Central Committee permanent mission spirit, closely around 11th FiveYear XX the goal of full implementation of Scientific Outlook on Development, emancipating the mind, seeking truth from facts, keep pace with the times, close to reality, close to life, close to the young, persevere grasp orientation, grasping deepening, grasping construction innovation, further improve the group39。s organizations at various levels. The county mittee, directly under the group (work) is under the jurisdiction of grassroots League and group (total) using branch ratio shall not be less than 70%.Three, to further strengthen the group39。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。 轉(zhuǎn)貼于論文聯(lián)盟 → 審計論文文章 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。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。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,計算機(jī)自動計算并完成經(jīng)審合并報表的編制。因?yàn)楸碇杏嬎汴P(guān)系已確定且輸入差錯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)整后借貸兩方合計數(shù)是否相等,報表應(yīng)有的勾稽關(guān)系是否滿足,馬上就能發(fā)現(xiàn)輸入的錯誤。這項(xiàng)工作在報表金額較大、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算正確的填列工作。2.建立各表格審計工作底稿的基本模本。審計人員如果能夠正確、靈活地使用Excel,則能大大減少日常工作中復(fù)雜的手工勞動量,提高審計效率。例如,用Excel建立固定資產(chǎn)與累計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算得到的項(xiàng)目的計算公式,此例中有關(guān)計算公式為: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表格與計算公式設(shè)置好后,把有漢字和計算公式的單元格設(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,以備審計時使用。每個表格先填列好表頭、表尾、固定項(xiàng)目和可通過計算得到的項(xiàng)目的計算公式,并把它們設(shè)置為寫保護(hù),要輸入的單元格暫時留空。三、利用Excel編制集團(tuán)公司的經(jīng)審合并報表對集團(tuán)公司進(jìn)行審計時,審計人員的一項(xiàng)重要而繁瑣的工作就是編制經(jīng)審合并報表。其工作步驟為:①根據(jù)要求設(shè)計相應(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)被審計單位情況輸入有關(guān)數(shù)據(jù)后自動完成分析性復(fù)核表格的編制。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,將來源于會計平衡式賬頁的余額數(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算,得出賬齡分析情況,然后輸出結(jié)果。s leadership at all levels of construction. Continue to do a good job of municipal Party Com