目前工业会计核算,存在着明细帐与总分类帐间累计发生额绝对数不相符的问题,特别是“销售”帐户和“费用”帐户较为普遍。如何解决这个问题,会计制度和会计教材至今也没有肯定一种较好的处理方法,因此造成基层使用比较混乱。在实践中,我们使用对应科目同方向分别用兰字、赤字记帐的方法,简称赤字一方向法,较好地解决了这个矛盾。 At present, industrial accounting has the problem of the absolute numbers of accruals in the general ledger and the general ledger. In particular, the “sales” account and the “expenses” account are more common. How to solve this problem, the accounting system and accounting textbooks so far have not affirmed a better approach, resulting in the use of grassroots more confusing. In practice, we use the method of accounting for deficits in the same direction of the corresponding subjects in the same direction, or the deficit-one-direction method for short, which resolves this contradiction well.