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目前,包装物押金明细帐多采用三栏式帐。这种帐不利于在同一帐页内反映包装物押出、退回、结存情况,特别是在业务较多的情况下,更难于掌握包装物的收回及押金返还情况。因此,笔者认为有必要采用横线登记法来进行包装物押金的明细核算。横线登记法是为某些需要反映其始末情况的经济业务所设计的一种明细分类核算方法。其要点是:将某一经济业务从其发生到结束的所有业务,全部登记在帐页的同一横行的各有关专栏内,作为该项业务的明细分
At present, the packing deposit bill more than three columns account. This account is not conducive to the same account reflect the package extrusion, returned, balances, especially in the case of more business, more difficult to grasp the recovery of the package and the deposit returned. Therefore, I think it is necessary to use the horizontal line registration method for the packing of deposit details of the accounting. The horizontal line registration method is a detailed sub-accounting method designed for certain economic operations that need to reflect the whole story. The key point is that all the businesses of an economic business from its occurrence to the end are all registered in the relevant columns on the same page of the ledger as a breakdown of the business