会计制度规定:如果借、贷或增、减方向所使用的会计科目错了,则应先用红字编制一张与原记帐内容完全相同的记帐凭证。用红字记帐,表示将原蓝字冲销,然后编制一张正确的记帐凭证;如果所使用的会计科目是对的,错误在于记帐金额大于应记金额,也可冲销部分金额,即将其差额用红字编制一张记帐凭证记帐。对这条规定,近来我们 The accounting system provides that if borrowing, credit or increase or decrease in the direction of the accounting errors used, you should first prepare a red account with the same original accounting voucher. Accounting with the red word, that the original blue words offset, and then prepare a correct voucher for the account; if the account used is correct, the error lies in the amount of the accounting should be recorded in more than the amount of money can also be offset part of the amount of its upcoming The difference in the red write a voucher billing account. For this rule, we recently