在会计核算实践中,“红字”在不同情况下起着不同的具体作用。归纳起来,具体有如下几个方面: 一、减少凭证种类、节约费用开支。“红字”原始凭证,表示与“兰字”原始凭证完全相反的会计事项。如“红字发票”(或“红字销售结算单”),表示销货退回;“红字领料单”,表示领料退回……象这些发生得比较少的会计事项,不使用“专用退回凭证”,而用“红字”在相同凭证中填写,就可以起到冲减作用,减少凭证种类,节约费用开支。二、更正错帐在会计核算中,若发现科目、记帐方向或金额错误,可用“红字”填制一张与原错误记帐凭证内容相同的记帐凭证,并用“红字”登记入 In the practice of accounting, “Scarlet Letter” plays different specific roles in different situations. To sum up, specifically the following aspects: First, to reduce the types of documents, cost savings. “Scarlet Letter” original voucher, indicating the opposite of the “Voucher” original certificate of accounting matters. Such as “red letter invoice” (or “red letter sales invoice”), said sales return; “red letter picking list”, said picking back ... ... these occurred relatively less accounting matters, do not use the “special return voucher” , And use the “red” fill in the same document, you can play a role in offsetting, reducing the types of documents, cost savings. Second, correct misstatement In accounting, if you find the subject, accounting direction or the amount of error, you can use the “red” fill a voucher with the original error vouchers with the same vouchers, and “red” registration