论文部分内容阅读
在日常会计核算工作中常常会发生记账凭证填制错误,如果在填制记账凭证时发生错误,应当重新填制。已经登记入账的记账凭证,在当年内发现填写错误的,如果会计科目和金额都有错误,可以用红字填写一张与原内容相同的记账凭证,在摘要栏注明“注销某月某日某号凭证”字样,同时再用蓝字重新填制一张正确的记账凭证,注明“订正某月某日某号凭证”字样。如果会计科目没有错误,只是金额错误,也可以将正
Accounting errors often occur in the daily accounting work. If there is an error in filling the accounting vouchers, they should be refilled. If the account number and the amount have been found to be incorrect, you can fill in a red note with the same voucher as the original content and indicate in the summary column “Cancellation of a month Some day a voucher ”, at the same time re-fill a blue book with the correct accounting vouchers, indicate “ a month to revise a voucher ”words. If the account title is not wrong, but the amount of error, you can also be positive