《财会通讯》1983年第9期登载“拒付款应在帐面反映”一文,提出采用托收承付结算拒付时,拒付单位要按照原托收金额用蓝字、拒付金额用红字、填制会计凭证,登记银行存款和有关帐簿。说是这样做既可反映拒付的经济业务,又可避免原始凭证散失帐外,还能为查帐对帐提供方便。本人认为这个意见值得商榷:(1)帐务记载是为了反映监督资金运动的变化,既是拒付,这笔结算款项就不影响拒付单位的资金变化,也就用不着进行帐面反映。(2)如按照收款单位的托收金额用蓝字填制会计凭证登帐,这意味着认可全部承付;后再将拒付金额用红字填制会计凭证登帐冲抵,实际是对前帐否定,自相矛盾。(3)如为了 In the article No. 9 of the “Accounting Newsletter” in 1983, the article “Refused Payments Should Be Reflected in the Books”, when it was proposed to use collection and payment settlement to refuse payment, the units that refused to pay must use the blue letters for the original collection amount, and the amount of the refusal payment should be written in red letters. , Fill in accounting documents, register bank deposits and related books. It is said that doing so can not only reflect the refusal of the economic business, but also avoid the loss of the original vouchers, but also facilitate the review of accounts. I think this opinion is debatable: (1) Accounting records are used to reflect the changes in the supervision of the movement of funds. They are both refusal to pay. This settlement money does not affect the change in the funds of the refusal-paying unit and is not reflected in the books. (2)According to the collection amount of the collection unit, the accounting document is filled in with a blue character. This means that all the vouchers are approved; after that, the refusal amount is written off with red vouchers and the accounting vouchers are offset. The account is negative and self-contradictory. (3) For example