代理记账说不为人知的偶合法
The agent accounts for an unknown couple of legality
偶合法，就是根据账簿记录差错中经常遇见的规律，推测与差错有关的记录而进行查找的一种方法。这种方法主要适用于漏记、重记、错记的查找。
Even legality is a method of finding a record related to an error, which is based on the regular rules of recording errors in the book. This method is mainly applicable to the omission, remember, remember to find the wrong weight.
(1)漏记的查找
(1) the omission of the search
①总账一方漏记。在试算平衡时，借贷双方发生额不平衡，出现差错，在总账与明细账核对时，会发现某一总账所属明细账的借(或贷)方发生额合计数大于总账的借(或贷)方发生额，也出现一个差额，这两个差额正好相等。而且在总账与明细账中有与这个差额相等的发生额，这说明总账一方的借(或贷)漏记，借(或贷)方哪一方的数额小，漏记就在哪一方。
The general ledger a leak. In the trial balance, debit and credit amount is not balanced, errors, in the general ledger and subsidiary ledger for nuclear, will find a general ledger account belongs to the loan (or loans). The total amount of the number is greater than the general ledger (or loan amount) by Fang Fasheng, also appeared a difference between the two. Just be equal. But in the general ledger and subsidiary ledger and amount of this difference, which shows that one side of the ledger (or credit) by omission, borrow (or credit) party which side of a small amount, in which one omission.
②明细账一方漏记。在总账与明细账核对时发现总账已经试算平衡，但在进行总账与明细账核对时，发现某一总账借(或贷)方发生额大于其所属各明细账借(或贷)发生额之和，说明明细账一方可能漏记，可对该明细账的有关凭证进行查对。
The breakdown of a leak. General ledger trial balance has been found in the general ledger and subsidiary ledger check, but in the general ledger and subsidiary ledger for nuclear, find a general ledger borrowed (or loan) party amount is greater than that of its subordinate subsidiary ledger by (or loan) amount and that ledger party may be related to the contents in documents the ledger was on.
③如果整张的记账凭证衬记，则没有明显的错误特征，只有通过顺查法或逆查法逐笔查找。
If the voucher sheets are not lining, error characteristics, only through the method or inverse method by searching.
(2)重记的查找
(2) the lookup of the memory
①总账一方重记。在试算平衡时，借贷双方发生额不平衡，出现差错;在总账与明细账核对时，会发现某一总账所属明细账的借(或贷)方发生额合计数小于该总账的借(或贷)方发生额，也出现一个差额，这两个差额正好相等，而且在总账与明细账中有与这个差额相等的发生额记录，说明总账借(或贷)方重记，借(或贷)方哪一方的数额大，重记就在哪一方。
(1) the side of the general ledger is remembered. In the trial balance, debit and credit amount is not balanced, the errors in the general ledger and subsidiary ledger; nuclear time, will find a general ledger account belongs to the loan (or loans). The total amount of the loan number is smaller than the general ledger (or loan) party amount also had a difference between the two. A difference is exactly equal, but also in the general ledger and subsidiary ledger and record the amount equal to the difference, that general ledger (or credit) by the heavy note, borrow (or credit) party which side of a large amount of weight, remember in which side.
②如果明细账一方重记，在总账与明细账核对时可以发现。总账已经试算平衡，与明细账核对时，某一总账借(或贷)方发生额小于其所属明细账借(或贷)方发生额之和，则可能是明细账一方重记，可对一与该明细账有关的记账凭证查对。
If the one side of the account is remembered, it can be found when the general ledger is checked with the account. The general ledger has been trial balanced, and when the check with the subsidiary ledger is equal, the sum of the amount of a general ledger (or loan party) is less than the sum of the sum of the borrower's account (or the loan party). It may be the one that the subsidiary ledger has re recorded. It can check the accounting voucher which is related to the subsidiary ledger.
③如果整张的记账凭证重记账，则没有明显的错误特征，只能用顺查法或逆查法逐笔查找。
If the whole piece of vouchers heavy bookkeeping, no error characteristics, can only use the method or inverse method by searching.
(3)记反账的查找
(3) remember the lookup of counter accounts
记反账，是指在记账时把发生额的方向弄错，将借方发生额记人贷方，或者将贷方发生额记入借方。总账一方记反账，则在试算平衡时发现借贷双方发生不平衡，出现差额。这个差额是偶数，能被2整除，所得的商数则在账簿上有记录，如果借方大于贷方，则说明将贷方错记为借方;反之，则说明将借方错记为贷方。如果明细账记反了，而总账记录正确，则总账发生额试算是正确的.可用总账与明细账核对的方法查找。
The counter account refers to the mistake of the amount of the amount in the account, the amount of the borrower is credited to the borrower, or the amount of the credit is credited to the debit. The general ledger side recorded the counter account, then in the trial balance, the balance between the borrowers and the borrowers was found, and the difference was found. The difference is even, and can be divided by 2. The quotient obtained is recorded in the account book. If the debtor is larger than the lender, it will indicate that the credit is wrongly recorded as a borrower. Otherwise, it means that the borrower is wrongly credited as the lender. If the account is reversed and the general ledger is recorded correctly, the amount of the general ledger is correct. It can be found by the method of checking the general ledger and the ledger account.
(4)错记账的查找
(4) the lookup of the wrong account
在实际工作中，错记账是指把数字写错，常见的有两种:
In the actual work, the wrong account refers to the mistake of writing the numbers. There are two common types:
①数字错位。即应记的位数不是前移就是后移，即小记大或大记小。如果是大变小，在试算平衡或者总账与明细账核对时，正确数字与错误数字的差额是一个正数，这个差额除以9后所得的商与账上错误的数额正好相等。查账时如果差额能够除以9，所得商恰好是账上的数，可能记错了位。如果是小变大，在试算平衡或者总账与明细账核对时，正确数与错误数的差额是一个负数，这个差额除以9后所得商数再乘以10，得到的绝对数与账上错误恰好相等。查账时应遵循:差顺负数除以9，商数乘以10的数账上有，可能记错了位。
(1) digital dislocation. That is not the number of moves should be recorded after the shift, that is large or small write notes. If it is large or small, the difference between the correct number and the wrong number is a positive number when the trial balance or the general ledger and the subsidiary ledger are aligned. The difference between the sum of the right number and the wrong number is exactly the same after the 9. If the difference can be divided by 9 when the audit, business income is just on account of the number of bits may be wrong. If it is small, the difference between the correct number and the error number is a negative number when the trial balance or the general ledger and the subsidiary ledger are checked. The difference between the sum of the right number and the number of 9 is 10. The absolute number obtained is exactly the same as that on the account. Should follow their difference along the negative divided by 9, a quotient multiplied by 10 number of accounts, who may be wrong.
②错记。错记是在R记账簿过程中的数字误写。对于错记的查找，可根据由于错记而形成的差数，分别确定查找方法，查找时不仅要查找发生额，同时也要查找余额。
2. The mistake is to miswrite the numbers in the R book. For the wrong note to find, according to the difference due to mistakes, determine the search method respectively, not only to find the search amount, but also to find the balance.