账实不符

现行高校会计制度由于采用收付实现制而导致账实不符，且会计科目不准确、财务报告不规范。

The present accounting system in university , due to adopting cash-basis accounting system , results in different accounts , inaccurate accounting items and nonstandard financial report .

本文论述了会计集中核算存在的真实性、套取现金、账实不符和小金库等问题以及解决这些问题的具体措施。

This paper discusses the problems , such as authenticity of accounts , taking cash , accounts inconsistent and little treasuries that exist concentration accounting of accountants , and specific measures to address these problems .

在对部分事业单位固定资产价值管理调查中发现，虽然单位财务管理体制规范，会计核算的账簿体系设置也较完善，但仍然存在着严重固定资产账实不符的现象。

From the investigation of fixed assets value management in part institutional units , we can discover that although financial management system is normative , accounting book system of calculation is also perfect , exists the phenomenon of accounts disagreeing with physical inventory still exists .