介绍第四种纠错方法——帐簿登记专行更正法

• 作 者: 张元祥 张勇军
• 机 构: 四川省剑阁县第二人民医院!628314,四川绵英种鸭有限公司!621000
• 出 处: 卫生经济研究
• 发表日期: 1997年08期
• 关键词: 划线更正法 记帐凭证 红字冲销法 补充登记法 对帐 前几 漏记 专项应收款 发生额 补登

会计核算出现错误,规定更正错误用三种方法:1、红字冲销法;2、补充登记法;3、划线更正法。属记帐凭证有错用第1、2种方法更正,记帐凭证无错误,是在记帐时出现数字错误或文字错误并且当时发现,用第3种划线更正法更正,若属过帐时的错误当时未发现,而是以后在结帐、对帐、查帐时才发现,或错在前几行或前几页。此种情况又如何更正?至今还未作明确的统一规定。若用划线更正法,须

Accounting errors, the provisions of the error correction in three ways: 1, red letter method; 2, additional registration; 3, crossed the correction method. Is a voucher for accounting errors with the first two kinds of methods to correct the voucher is no error in the accounting errors or text when there is a numerical error and found at the time with the third scribing correction method to correct, At that time, the error was not found, but later in the checkout, reconciliation, audit found only when, or wrong in the first few lines or the first few pages. How to correct this situation? So far there is no clear uniform rules. If you overwrite the law, you must