有的同志认为记帐工作没有什么技术,是照葫芦画瓢的事。这种认识是片面的,有害的,不利于搞好会计基础工作,提高会计核算水平。怎样记帐并记好帐?下面就业务技术上的一般要求,提几个不为人重视但确很重要的问题。第一、记帐规则问题。要按照会计制度的规定,严格执行记帐规则。在帐簿启用时,要填制帐簿启用表和经营帐簿人员一览表,帐簿的第一页应设置帐户目录。在记帐时,必须根据审核无误的会计凭证记帐,每一笔经济事项要记日期,凭证号码和摘要,划线改错和冲帐时用红色墨水,按规定方法更正,严禁刮、擦、挖、补、涂改或撕毁帐页。记帐 Some comrades think that there is no technology for accounting work, and it is a very important task to draw a gourd. This kind of understanding is one-sided and harmful. It is not conducive to improving the basic accounting work and raising the level of accounting. How to record and record accounts? Here are some general business technical requirements, but not important to mention a few important but very important issue. First, accounting rules problem. In accordance with the provisions of the accounting system, strict implementation of accounting rules. When the tally is enabled, to fill in the tally of the tally of the tally and the tally of the tally of the tally, the tally of the tally should be set up. In accounting, must be based on the audit of accounting records without error, every economic matters to remember the date, document number and summary, crossed red offset and offset with red ink, according to the provisions of the method of correction, non-scratch, rub , Dig, fill, alter or tear up the page. Billing