在会计核算中,红字记帐法的功能有二:一是更正对应关系错误的帐簿记录和对应关系虽然正确但所记金额大于应记金额;二是调整有关的帐簿记录,平衡相关帐户的数量对比关系。然而,由于红字是蓝字的相反数,所以在会计实务中,人们往往 In accounting, the red book method has two functions: First, correct the corresponding relationship between the wrong account records and the corresponding relationship, but the amount recorded is greater than the amount should be credited; the second is to adjust the relevant books and records, the balance of the relevant accounts The number of contrasts. However, since the red word is the opposite of the blue word, people tend to be in accounting practice