《上海会计》1991年第8期刊登李坚明同志的《小议专项工程验收后的转帐》一文,提出将原转帐的两笔分录进行交错:(1)借记“固定资产”,贷记“专项工程支出——×××工程”。(2)借记“专用基金——更新改造基金”,贷记“固定基金”。利用资金平衡表中“固定资产=固定基金+折旧”这一勾稽关系反映出遗漏与错误,这确是一个发现、避免遗漏与错误的好办法。 “Shanghai Accounting” 1991 No. 8 published Comrade Li Jianming’s “on the special project acceptance transfer” one article, proposed the original transfer of two entries staggered: (1) debit “fixed assets” and credit “ Special Project Expenses - × × × Project. ” (2) debit “special fund - renovation fund”, credit “fixed fund”. Use of the balance sheet “fixed assets = fixed assets + depreciation,” the absurd relationship reflects the omissions and errors, it is indeed a discovery, to avoid omissions and errors a good way.