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《财会通讯》1990年第6期刊登了肖汉强同志“试谈红字冲减法的应用”一文(以下称“肖文”),我认为,不仅外贸,工业、商业(包括供销社),甚至各类企业,都可以而且应当采用红字冲减法。现从理论上和方法上再作一点探讨。一、关于“肖文”的几个问题 1.“肖文”所述外贸企业红字冲减法的应用,实际上是“一红一蓝”的冲减法。这种方法早在1965年商业系统《财会制度改革第一步方案》中就采用了,但遗憾的是没有坚持下来。 2.文中“红字冲减法的记帐方法是:借方(红字)=贷方(蓝字),贷方(红字)=借方(蓝字);或者贷方(红字)=贷方(蓝字),借方(红字)=
In the 6th issue of the “Accounting Newsletter” in the 6th issue of 1990, Comrade Xiao Hanqiang published the article “On the Application of the Red Letter Reduction Method” (hereinafter referred to as “Xiao Wen”). I think that not only foreign trade, industry, commerce (including supply and marketing cooperatives), but also each Enterprises can and should use the red reduction method. Now we will discuss it theoretically and methodically. I. Several Questions on “Xiao Wen” 1. The application of the “red text” method used by the foreign trade enterprises described in “Xiao Wen” is actually a “one red and one blue” method of consumption. This method was adopted as early as in the 1965 commercial system “The first step plan for financial system reform,” but unfortunately it did not persist. 2. The “accounting method for the red character reduction method is: debit (red word) = credit (blue word), credit (red word) = debit (blue word), or credit (red word) = credit (blue word), debit ( Scarlet) =