审计工作底稿编制案例案例介绍－应收票据.doc

审计工作底稿编制案例介绍应收票据一、会计记录概况A公司应收票据账面记录如下：期初余额本期借方发生本期贷方发生期末余额银行承兑汇票4,730,000.0084,132,579.1082,362,579.106,500,000.00商业承兑汇票5,000,000.007,550,000.0010,000,000.002,550,000.00合计9,730,000.0091,682,579.1092,362,579.109,050,000.00A公司应收票据备查簿发生额如下：期初余额本期借方发生本期贷方发生期末余额银行承兑汇票4,730,000.0080,132,579.1080,362,579.104,500,000.00商业承兑汇票5,000,000.007,550,000.0010,000,000.002,550,000.00合计9,730,000.0087,682,579.190,362,579.107,