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拜读了贵刊2000年第4期《在不增删凭证的情况下进行有关初始项目的修改》一文(以下简称《在文》),对文中所介绍的修改有关初始项目的方法有不同的意见,在此与《在文》作者商榷,并请大家指正。 正如《在文》所述,“会计科目一经使用,则初始化的有关内容不得随意修改。”众所周知,所有会计软件在输入凭证时都能够自动进行借贷平衡检查,保证了每张凭证及日常帐务处理符合借贷平衡的基本要求,而期初余额则是各科目单独输入的。正因此,在全部
Having read the article No. 4, 2000, entitled “Revising the Initial Project Without Adding or Removing Documents” (hereinafter referred to as “the article”), we have different opinions on the method of amending the initial project described in the article, Here with the “author” in the discussion, and please correct me. As stated in the article, “Initialization is not subject to change after the account title has been used.” As we all know, all accounting software automatically checks the balance of credit when entering documents, ensuring that each voucher and daily account Deal with the basic requirements of lending balance, while the opening balance is entered separately for each subject. Therefore, in all