会计核算的首要要求是具有真实性。目前,却出现了一些人为的“糊涂账”。也就是明明应该将其经济业务活动内容记入收入账户的,却有意无意的挂在应收账款账户上;明明是资本性支出,却记作收益性支出;明明是应提的费用,却不提;明明是应摊的费用,却不摊;明明是虚假凭证不能入账,但 The first requirement of accounting is to have authenticity. At present, there are some artificial “confused accounts.” That is, it should be clear that its economic activities should be credited to the income account, but intentionally or unintentionally linked to the accounts receivable accounts; obviously the capital expenditure, but recorded as income expenditure; it is clear that the cost should be mentioned, but Not to mention; obviously should be the cost of sharing, but not stand; obviously voucher can not be accounted for, but