会计核算中常用的错帐更正法有3种,即:划线更正法、红字更正法和补充更正法。在实践中,还可以从红字更正法中演变出另一种“一红、一蓝”更正法。这种办法不仅简单明了,而且能克服红字更正法中反复更正,浪费帐页和凭单的不足。例如:某单位预付1000元给A单位购物资。会计在填制凭证时将应付记“其 There are three types of mis-account correction commonly used in accounting, namely: crossed correction, red correction and supplementary correction. In practice, another “one red, one blue” correctional law can also be evolved from the red letter correction. This approach is not only straightforward, but also overcomes the shortcomings of repeated correction and waste of accounts and vouchers in the Red Book Corrections. For example: a unit prepaid 1000 yuan to A unit shopping materials. Accounting will fill the voucher will be credited "