《会计基础工作规范》(以下简称《规范》)第51条第6款规定,记账凭证填制完经济业务事项后,如有空行,应当自余额栏最后一笔金额数字下的空行处至合计数上的空行处画线注销。上述规定还存在以下问题需要进一步明确:(1)画线的颜色是采用正常记账色还是特殊记账色;(2)画线的形状是采用对角斜直线还是“S”型线;(3)画线左下角定位的方式是固定 Article 51, paragraph 6, of the “Code of Practice for Accounting Standards” (hereinafter referred to as the “Code”) stipulates that after the completion of economic business matters of the accounting vouchers, the blank line shall be deducted from the blank line under the last sum of the balance column Blank line at the total number of lines at the drawing line cancellation. The above provisions still need to be further clarified in the following questions: (1) whether the color of the drawing line is normal or special accounting color; (2) whether the shape of the drawing line is diagonal straight or “S”; 3) The bottom left corner of the line positioning method is fixed