摘要:近日,应城市审计局在农村信用合怍社贷款审计调查中,通过设置条件判断函数。即Excel中的If函数进行贷款“一逾二呆”的分类认定,较好地解决了困扰审计人员的这一难题,极大地提高了工作效率。其方法主要是对信用社提供的信贷电子数据资料,根据正常贷款、逾期贷款(逾期1天为逾期)、呆滞贷款(逾期90天以上为呆滞)的分类标准,利用If函数进行筛选,
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