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会计制度对会计核算中差错的更正方法都作了规定。但是还有一个防止“重复更正”的问题,也需要有个统一规定。“重复更正”就是工作中发现某笔会计事项错了,已进行了更正。后来在工作中或往来结算中对方孤立的又提出这笔错帐时,未注意这笔错帐是否已进行了更正,就又进行了一次更正,并向别人结付了款项。这就发生了“重复更正”。为防止此类事项发生,我是在该笔的摘要中注明,或在该数的上面划一红横线。因此,我建议有关部门研究、探讨一下,
Accounting system for accounting errors in the correction methods are made. However, there is another issue that should be prevented from being “corrected repeatedly”, and a unified provision is also needed. “Repeat Correction” is found in the work of a certain accounting errors, has been corrected. Later, at work or in the settlement of accounts, the other party made the wrong account again and did not pay attention to whether the wrong account had been corrected. Then, a correction was made and payment was made to others. This happened “repeated correction.” To prevent this from happening, I have indicated in the summary of the pen or the red horizontal line above the number. Therefore, I suggest that the relevant departments should study and discuss this issue.