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《广西会计》1989年第4期小议论栏刊登了谢家政同志《对错帐更正法的一点看法》一文,主张把划线更正法与红字冲销法合二为一。即该用划线更正法的也用红字冲销法、不要在帐本错误的数字上划红线,以保持帐面整洁。这种主张值得商榷。一、在实践上不大通,众所周知,划线更正法是一般使用在记帐凭证正确,在帐本上记帐发生差错。例如:原始凭证支出银行存款450元,作材料采购,记帐凭证借材料采购,贷银行存款450元,出纳员记银行存款日记帐450元,记帐员记材料采购明细帐误记为540元。如果照谢文的主张用红字冲销法,先做一张红字的记帐凭证,那末这张红字记帐凭证的红字金额是450元呢?抑或是540元?如果是450元,则冲销不了材料采购明细帐的540元;如果是540元则原有记帐凭证并没有将450元误为540元的差错,
“Guangxi Accounting” in 1989 the fourth issue of discussion column published Comrade Xie Jiazheng “misjudgment Correctional Law point of view,” a text, claiming that the crossed-line correction method and the red write-off law as one. That is to use the crossed-line correction method also uses the red writing method, do not red-line the number of the wrong account to keep the book clean. This argument is questionable. First, in practice is not easy, we all know, crossed the law is generally used in the accounting voucher is correct, accounting errors in the books. For example: the original voucher expenditure bank deposit 450 yuan, for material procurement, vouchers by material procurement, loan bank deposits 450 yuan, bank teller notes 450 yuan deposit, accounting records clerk material miscalculation of purchase details 540 yuan . If you follow the Xie Wen’s idea of using the red letter offset method, first make a red letter voucher, then this red letter voucher amount of money is 450 yuan? Or 540 yuan? If it is 450 yuan, you can not write off the material Procurement of a detailed account of 540 yuan; 540 yuan if the original accounting vouchers did not 450 yuan mistaken for 540 yuan error,