在会计电算化环境下,基于借贷平衡原理和账表内在的勾稽关系,业务发生和冲红时必须严格保持逻辑上的一一对应关系。虽然从数学关系上讲,“同方向负数记录”和“反方向正数记录”能满足会计借贷平衡的要求,但是不一定能满足账表之间的勾稽关系。为此,本文对会计电算化环境下一个 In the environment of accounting computerization, based on the principle of loan balance and the inherent relationship between accounts, it is imperative to strictly maintain a logical one-to-one correspondence between business occurrences and red strikes. Although from the mathematical point of view, “the negative record in the same direction” and “positive record in the opposite direction” can meet the requirements of accounting lending balance, but they may not be able to satisfy the relationship between the accounts. To this end, this article on the accounting computerized environment one