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在会计上使用红字记帐,一般都理解为错帐的更正。其实.除了帐户记载发生错误,需要采用红字更正外,红字在记帐工作中还有其他的用途,把它理解为“冲减”或“抵销”更恰当。试举例如下:一、现行会计实务中用红字记帐的有如下几种:①外购材料已入库、月终发票尚未到达时、可按合同价格或计划价格成本暂估入帐:借(增)原材料,贷(增)应付购货款。下月初再用红
The use of red account accounting in accounting, generally understood as a correction of wrong accounts. In fact, in addition to errors in the account records, the need to use red corrections, the red word in the accounting work and other purposes, to understand it as “offset ” or “offset ” more appropriate. Here are some examples: First, there are several types of accounting in the current accounting practice: (1) When the purchased materials have been put in storage and the monthly invoice has not arrived yet, they can be tentatively booked at the contract price or planned price cost: Increase) raw materials, loans (increase) payables payable. Use red early next month