记账是根据已审核的记账凭证登记账簿,而取消记账是将已经登记入账的会计数据予以取消,使之恢复到记账前的状态。它是记账的逆操作,又称为反记账。尽管许多学者对取消记账功能提出过不少异议,但由于该功能给会计实务工作带来许多方便,会计人员对其依依不 Bookkeeping is based on audited accounting vouchers to register books, and cancel accounting is to have been recorded accounting data be canceled, to restore to the pre-bookkeeping status. It is the reverse operation of accounting, also known as anti-accounting. Although many scholars have raised many objections to the cancellation of the accounting function, but because of the function of the accounting practice to bring a lot of convenience, accountants do not rely on it