浅谈错账更正方法的学习  

On the Learning of Wrong Accounts Correction

作　　者：吴建梅[1] 

机构地区：[1]北海市中等职业技术学校,广西北海536000

出　　处：《科教文汇》2011年第29期207-208,共2页Journal of Science and Education

摘　　要：在实际工作中,尽管会计人员填制会计凭证、登记会计账簿十分严肃认真,一丝不苟,尽最大的努力把会计工作做好,防止差错,确保会计核算的质量,但由于种种原因,账簿的登记仍会出现错误。一旦发生账簿记录错误,不要沮丧要正确对待,并按照规定和相应的方法对其进行正确更正,严禁刮擦、挖补、涂改或用药水消除字迹,发生错账后应运用正确的更正方法更正错账。In practical work,the accountant should be very careful about the account in case of wrong accounts,but wrong accounts will still happen for various reasons.In the face of wrong accounts,the accountant should not be upset,instead,he should timely correct them according to relevant regulation.Besides,correct methods of wrong accounts correction should be utilized instead of other wrong ways.

关 键 词：错账更正 划线更正法 红字冲账法 补充登记法 

分 类 号：G718[文化科学—职业技术教育学]