Also known as the "work table".

Working papers in accounting work are a form of calculation used by accountants to facilitate reconciliation, closing accounts and preparing accounting statements.

There are generally five groups of ten hurdles and six groups of twelve hurdles.

The five group of ten column refers to the working papers with five sets of "trial balance", "account adjustment", "account pfer", "balance sheet" and "income statement". Each group is divided into two columns of debits and credits, forming five groups of ten columns.

If the revised trial balance is set up after the account adjustment group, it forms the six group of twelve columns.

Compiling work papers is an important accounting work in the pition from accounting books to reports.

The working papers in the audit work are the collation of all kinds of information prepared and obtained by the CPA and its assistants in the whole process of audit work, including verification, capital verification, appraisal, asset appraisal, consultation, etc.