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企业在使用复式记帐凭证时,由于一张凭证涉及几个会计科目,有的企业使用复写办法复制多份,便于会计人员按各自分管的科目登记帐薄。笔者认为这种方法不可取:
When enterprises use double entry vouchers, one voucher involves several accounting subjects. Some enterprises use multiple methods to duplicate multiple copies so that accountants can register their books according to their respective subjects. I think this method is not desirable: