七、賬務(wù)核對(duì)及財(cái)產(chǎn)清查
  
  (一)賬務(wù)核對(duì)
  
  賬務(wù)核對(duì),又稱賬賬核對(duì)、賬表核對(duì)、賬證核對(duì)或?qū)~,是保證會(huì)計(jì)賬簿記錄質(zhì)量的重要程序。《會(huì)計(jì)法》規(guī)定,各單位應(yīng)當(dāng)定期將會(huì)計(jì)賬簿記錄與實(shí)物、款項(xiàng)及有關(guān)資料相互核對(duì),保證會(huì)計(jì)賬簿記錄與實(shí)物及款項(xiàng)的實(shí)有數(shù)額相符、會(huì)計(jì)賬簿記錄與會(huì)計(jì)憑證的有關(guān)內(nèi)容相符、會(huì)計(jì)賬簿之間相對(duì)應(yīng)的記錄相符、會(huì)計(jì)賬簿記錄與會(huì)計(jì)報(bào)表的有關(guān)內(nèi)容相符。
  
  (二)財(cái)產(chǎn)清查