笔者在“抓基础、达标准、上等级”的验收工作中发现,不少单位的会计业务处理很不规范,特别是会计帐簿的登记,没有按照《会计人员工作规则》(以下简称《规则》)的要求进行,例如:登记帐簿时发生错误,绝大多数单位只划线,不在更正处盖章;又如:《规则》规定,本月合计或本年累计的下面划一条单线,而绝大多数单位则在本月合计、本年累计的上方划一条单线;等等。至于《规则》中没有明文规定的地方,更是五花八门。如使用划线更正法时,有人划单线,有人划双线;在本月合计或本年累计下端划线时,有的划蓝线,有的划红线,有的划通栏线,有的只在数字栏内划线。笔者在验收时曾根据《规则》的要求,指出了上述不规范行为,而用上述方法登记帐簿的同志, The author found in the inspection work of “grasping the foundation, reaching the standard and getting the grade”, and many units did not regulate the accounting business. In particular, the accounting books were not registered in accordance with the “Rules for Accountants” (hereinafter referred to as the “Rules For example: an error occurred while registering an account book, most of the units only crossed the line and were not stamped at the correctional office. For another example, the ”Rules“ stipulated that this month’s total or the current year’s accumulated single-line below , While the vast majority of units in this month total, the top of this year draw a single line; and so on. As for the ”rules“ there is no express provision, it is more varied. Some people draw a single line and someone draws a double line when using the scribing correction method. In this month’s total or this year’s accumulated lower-end scribing, some draw blue lines, some draw red lines, and some draw lines, and some only Dash in the number field. At the time of acceptance, the author pointed out the above irregularities according to the requirements of the ”Rules," and the comrades who registered the books in the above manner,