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在会计工作达标活动中,不少达标验收小组对结帐划线和记帐凭证更正都有不同的处理办法,引起了争议。(1)对结帐划线目前有三种不同规定:一是财政部1984年《会计人员工作规则》中的规定,二是财政部1988年《事业行政单位预算会计制度》中的规定,三是有的业务书籍中的规定(在本月合计和本月止累计数字上下各划一条单红线,12月末在本年累计数字下划双红线)。(2)对记帐凭证发生错误有两种不同的更正规定:一是《会计人员工作规
In the accounting standard work activities, many standards acceptance group on the checkout and accounting voucher corrections have different approaches, causing controversy. (1) There are currently three different rules for the check and draw: First, the Regulations of the Ministry of Finance in 1984 on the “Accounting Staff Rules,” the second is the Ministry of Finance in 1988, “business administrative unit budget accounting system,” the provisions of the third Some business books in the provisions (in this month and the cumulative total of this month to draw a single red line up and down, at the end of December this year under the cumulative double digits under the red line). (2) There are two different kinds of corrections to errors in accounting vouchers: First, "accounting staff work rules