企业采购材料后常有因不合规格或其他原因而发生退购业务。与此同时,另一方销货单位也同时发生销货退回的业务。这时会计上用蓝字更正分录反方向冲减或用红字更正分录同方向冲减,但限于上级规定的帐页格式要求,这两种分录均有弊端。如用红蓝字混用就可以避免一些不该发生的弊端。 After the procurement of materials companies often due to substandard or other reasons occurred in the business of taking off. At the same time, the other sales unit also returned sales of goods business. At this time, the accountants use the blue words to correct the entries in the opposite direction or offset them in the same way. However, they are limited to the account format requirements stipulated by their superiors. Both entries have drawbacks. If you mix with red and blue can avoid some disadvantages that should not happen.