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目前关于错账更正的方法主要有划线更正法、红字冲销法和补充登记法三种。其中就红字冲销法而言,财政部颁布的《会计基础工作规范》和会计相关教材中对其的具体账务处理解释不够详尽,面对复杂多变的错账环境,财务人员在实际应用中错账处理随意性强、规范性差。根据多年的教学经验,文章首先提出了相关规范和教材对于红字冲销法具体操作的解释,指出了这些操作方法中存在的问题,并在此基础上提出了一些完善方法。
At present, there are three main ways to correct the wrong accounts: the crossed-line correction method, the red-letter elimination method and the supplementary registration method. Among them, in terms of the red letter method, the Ministry of Finance promulgated the “Accounting Standards” and accounting-related teaching materials in the specific accounts of its explanation is not exhaustive enough, in the face of complex and volatile wrong accounting environment, the financial staff in the practical application Mishandling randomness, poor normative. According to many years of teaching experience, the article first proposed the relevant norms and teaching materials for the red card to explain the specific operation, pointed out the problems in these methods of operation, and on this basis, put forward some improved methods.