ora会计

select max( x.cph), max(y.cxdm) into v_cph, v_cxdm from t_cxt_users x left join t_cxt_cxdm y on x.cxdm = y.dxdm where x.mobile = i_srcaddr;你这样用就可以啦，用max就不会报错，因为聚合函数不会返回空，总是有值，如果是字符，好像返回的是空字符

select count(*) into v_count from t_cxt where hpzl = v_cxdm;if v_count > 0 thencount(hpzl) 如果hpzl列为NULL的时候,是不会计入最后的count值的.除非你确定此列不会有NULL出现,要么就用 count(*),只要有这条数据就会计数的. 另外你原来使用的nvl函数没必要,count函数不会返回NULL的.这几行代码中不会出现ORA-01403: no data found的,检查别处的代码吧 select x.cph, y.cxdm into v_cph, v_cxdm from t_cxt_users x left join t_cxt_cxdm y on x.cxdm = y.dxdm where x.mobile = i_srcaddr;检查这句SQL, 如果查询不到记录,这样的赋值会出异常, 建议select .... into 前判断一下

查询时间：预计11月下旬

沈阳2022年注会考试考生答卷由中注协组织集中评阅，考试成绩经财政部注册会计师考试委员会认定后发布。考生可以在规定的成绩查询时间内，通过电脑或者手机查询注会成绩并下载打印成绩单。注册会计师

电脑端入口：

查询流程：进入中注协官方网站，登录网上报名系统（），点击“成绩查询”按钮，输入身份证号、姓名即可查询。

手机端入口：中国注册会计师协会公众号

查询流程：进入中注协微信公众号，点击“公众服务”，再点击“CPA考试成绩查询”；点击右下“我的”---进入登录界面；考生登录，输入姓名、身份证号、密码；然后点击下方“成绩”按钮，进入到成绩查询界面，可查询当年成绩。

CPA资料领取：

哪些考生建议进行成绩复核？

注会考试实行百分制，考试合格标准为60分。如果对考试成绩有异议或者以下情况的考生，可以申请考试成绩复核：

情况一：考试成绩处于合格线附近(如57、58、59分)的考生。

情况二：考试成绩与预估分数相差较远的考生。

每个考生只能申请一次复核，申请复核不收费，复核后的成绩为最终成绩，考生不得再次申请复核。（注会成绩复核只针对考生分数的错登、错加，基本不会重新阅卷）成绩复核申请流程如下：

①进入注册会计师全国统一考试网上报名系统，输入个人信息登录；

②左侧导航栏，选择“成绩复核申请”；

③选择需要复核的科目，获取验证码，点击下一步即可。

更多关于注册会计师（CPA）内容，可以收藏高顿CPA报考指南（）

会计电算化存在的问题 Computerised accounting problems 会计电算化内部控制 The internal control of computerized accounting Computerised accounting — Is it the way to go? Gowthaman Muruganandan Despite many companies having computerised accounting there are difficulties with accounting packages. ONE of the concepts gaining rapid attention in the field of auditors' attest function is "audit through the system". This is one of the two methods of auditing: Audit around the computer, which is done mostly for smaller entities where the auditor considers the computer only as a processing machine, and all backups — be it inputs or outputs — are available in hard copy. Audit through the computer which presupposes that the existing system is a highly computerised environment and all the controls are built within the system. But despite most high-profile companies having 100 per cent computerised accounting there are still many difficulties with most accounting packages. It may be tough for an auditor to fully rely on the packages being used. Also, there are still many questions that have been left unanswered for a long time. A few have been pondered here. But it is purely an inclusive and non-exhaustive list, and one may come across more in the field. One wonders as to what is the control when an accountant passes a pre-dated entry (that is, an entry made for a previous date). This may be a cause for concern, especially in the case of a cut-off period such as March 31. Anybody doing the audit for the period ending March starts it some time in June. It is possible that the management pre-dates some sales of the first week in April to March to meet targets, or to inflate profits. Also, in a situation where an auditor does an interim audit for a period of, say, nine months will be happy that a major part of the work is over, and that he can run through the last three months' transactions. When it comes to the final statutory audit, only a few persons will care to go back to the transactions for which the audit has already been conducted. This could be due to the reliance placed on the client or time constraint. But one may be surprised to know that there are not enough controls, and some pre-dated entries could have been passed (relating to the previous nine months), or — to make the matters worse — even entries that were passed could have been changed. One will not be able to trace such entries unless a meticulous and carefully tailor-made audit methodology is followed. As is the general problem with any computerised environment there is the usual concern on the security problem that needs to be addressed. A person usually sets his phone number, vehicle registration number or pet's name as his password. It may not be difficult for a colleague to break this. Even assuming that a person sets a difficult password, there are a number of password crackers (programs) available to break open any software. Also, what if an accountant who gets fired gives a "format" command and cleans up a drive? What happens to all the financial data? One may say that the company is supposed to have back-ups. But do they? The fact remains that for reasons best known to them, most companies do not have back-ups. Do not be taken back or surprised if someone tells you that even accountants in some multinational companies are not quite sure of the fundamental accounting entries that are passed. The full credit for this goes to computerised accounting where everything is spoon fed by the so-called "user friendly" package. Despite its many weak links, one cannot do away with computerisation. It has obvious strengths. Hence, the onus is fully on the auditor to use both his technical and tactical skills as also his professional judgment to understand the technology and the business risks involved. Further, understanding the system gains precedence over all the other audit procedures, and the auditor may have to learn the basic operating procedure of the database used and the control environment. He also needs to constantly review the same to make his attest function more meaningful. (The author is with a leading consultancy.) ---------------------------------------- Internal control in computerised accounting systems Sri Lanka Division's IT Centre conducted a half-day seminar on `Internal Controls in a Computerised Accounting System' on the 20 January at the CIMA Auditorium. The seminar was targeted at finance directors, finance managers, accountants and IT managers, and aimed to provide an understanding of internal controls using the latest techniques and an overview of key controls in accounting information systems. -------------------------------------------- 电算化会计的内部控制问题 Problems of internal control over computerized accounting <<西安建筑科技大学学报 >>2001年01期 朱宾梅 新《会计法》力求从法律角度遏制和解决当前会计信息严重失实问题，并提出各单位要建立、健全本单位的内部监督制度，按照现代企业制度要求，加强内部控制.本文针对企业电算化会计的内部控制问题进行了初步探讨，通过电算化会计一般控制和应用控制的研究，提出电算化会计的内部控制是一个急需完善和解决的重要问题. The new Accounting law aims to curb and resolve the serious problems of distorted accounting information from a point of view of law. It put forwards that all the entities have to establish and perfect their internal supervision system and strenghten their internal control according to the request of modern enterprises.This article discusses the preliminary problem on internal control of the computerized accounting in enterprises.It points out that internal control over computerized accounting is a very important problem that needs to be perfected and resolved through the study on general and operating control over computrized accounting.参考资料：不满意就别选我了