也谈《更帐》沈延仁《中国工会财会》１９９４年第３期刊登的王丽娟同志撰写的《更帐小议》一文，笔者阅后有点不同见解，由于笔者会计基础理论和业务素质所限，仅供参考。为了叙述方便，将作者文中例举的帐薄上错误记录和更正方法摘抄如下：例１，一笔收入“应记”拨交经... Also talk about “more accounts” Shen Yiren “Chinese trade union finance” in 1994 the third issue of published by Wang Lijuan published “more account of small” article, after reading a little different views, due to the author’s basic accounting theory and professional quality is limited, only for reference. In order to facilitate the narrative, the author cited in the text example on the wrong account records and correction method is excerpted below: Example 1, a sum of income “should be remembered” ...