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读了1989年《财务与会计》第4期“电算与财会”栏目中汪家常同志的《凭证输入新方法——借贷差额输入法》一文(以下简称“新方法”),我认为有不妥之处。“新方法”中所说:对于某一记帐凭证,该凭证的一借方金额(Dr)与一贷方金额(Cr)之差不外乎三种情况 Dr-Cr=0; Dr-Cr>0; Dr-Cr<0。有的会计核算的业务处理,并不是“新方法”中所说的三种情况。假如某一张记帐凭证借贷方金额是以红字(负数)反映,“新方法”中的第二种和第三种情况的判断正好相反。因为根据不等式原理可以得出:
Read a new method of input of vouchers - inputting the difference of lending and borrowing in the section of “Accounting and Finance” in the fourth issue of “Finance and Accounting” in 1989 (hereinafter referred to as “New Method ”) I think there is something wrong. “New Method ” said: for a voucher, the certificate of a debit amount (Dr) and a credit amount of difference (Cr) is no more than three cases of Dr-Cr = 0; Dr-Cr > 0; Dr-Cr <0. Some business accounting operations, not “new method ” said the three cases. If the amount of a borrower of a voucher is reflected in red (negative), the second and third cases of “new method” are the opposite. Because according to the principle of inequality can be drawn: