在会计工作中,检查记帐凭证的编制是否有误,必须进行试算平衡。当采用增减记帐法时,原有的平衡公式比较繁琐,需要几次计算,相当不便利。能否有一种简便易行的平衡法呢?通过实践摸索,我认为,可以借鉴借贷记帐法的“借方发生额=贷方发生额”的平衡公式,使“增方发生额=减方发生额”。但是,采用这一方法进行试算平衡时,须将资金来源类的增、减方直接相加,而将资金占用类的增,减方按相反方向相加(即增作减、减作增),增、减分别相加“相等”后,才证明你的凭证编制是无误的。具体作法是,根据记帐凭证定期编制科目汇总表,编表时,将资金来源类科目的增、减方直接分别填入增、减方拦内,而将资金占用类科目的增、减力按相反方向填入增,减方拦内,然后相加,“增”=“减”后,登记总帐。但是要注意在登记总帐时,必须将资金占用类科目的增,减方按原记帐凭证上的方向登记。举例如下(只举有代表性的三笔业务): 1、本单位汽车承运医院药品,用此运费抵付职工住院费。分录:增:汽车收入300元,减:专用基金300元。这笔经济业务有增有减,只涉及资金来源类科目。试算平衡时,增减方直接填入科目汇总表内即可。 2、在百货公司购办公用品,用银行存款付款 In the accounting work, check whether the preparation of the accounting vouchers is wrong and must be trial-balanced. When the increase or decrease accounting method is adopted, the original balance formula is cumbersome and requires several calculations, which is quite inconvenient. Is it possible to have a balance method that is simple and easy? Through practical exploration, I think that we can use the balance formula of “debit amount = credit amount” of the loan bookkeeping method to make “summation amount = amount of subtracted party” “. However, when this method is used for trial and balance, it is necessary to directly add the deduction and deduction parties of the source of funds, and increase the deduction and deduction of the fund-occupied class in the opposite direction (that is, increase or decrease the deduction). ) Adding and subtracting “equal” to each other only proves that your vouchers are correct. The specific method is to regularly compile account summary statements based on the accounting vouchers. When compiling the statements, the increase or decrease of the sources of funds will be directly added to the increase or decrease, respectively, and the increase and decrease of the funds occupant will be reduced. In the opposite direction, enter the increment, deduction, and then add them together. After ”increasing“ = ”decrease", register the general ledger. However, it should be noted that when registering the general ledger, it is necessary to register the increase and decrease of the capital-occupied type of account in the direction of the original accounting document. Examples are as follows (only representative of the three business trips): 1. The company’s auto carrier hospital drugs, use this freight to pay the hospitalization fee. Entries: increase: automobile income 300 yuan, less: 300 yuan for the special fund. This economic business has increased or decreased. It only involves funds source subjects. When trial balance is calculated, the increase or decrease can be directly filled in the account summary table. 2. Buy office supplies in department stores and pay with bank deposits