“红字冲帐法”不仅是会计更正错误的一种方法,而且也是调整帐项的一种方法。无论采用哪种记帐法,对需要反映发生额的帐户,都可能应用到这种冲帐方法。特别是在采用借贷记帐法,设置共同性帐户的情况下,“红字冲帐法”的应用更有必要。仅以今年供销社系统实行的新会计制度来说:“商品销售”、“产品销售”、“饮食业销售”以及一些××收支、××损益等等共同性帐户,其借方发生额反映成本、支出或损 The red letter method is not only a method of accounting error correction, but also a way to adjust the accounts. Whichever billing method you use, this type of billing method may be applied to accounts that need to reflect the amount incurred. Especially in the case of adopting the debit and credit method and setting up a common account, the application of “red letter method” is even more necessary. Only this year’s system of supply and marketing cooperatives to implement the new accounting system: “commodity sales”, “product sales”, “catering sales” and some × × payments, ×× profit and loss and other common accounts, the debit amount reflects the cost , Expenditure or loss