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会计的几种更正法哦适用范围

更新时间: 2020-06-28 00:00:00     

会计更正的方法有:划线更正法,红字更正法和补充登记法。 分别介绍如下:

1、划线更正法,又称红线更正法。如果发现帐簿记录有错误,而记帐凭证没有错误,纯属记帐时文字的笔误,应采取划线更正法更正;

2、红字更正法,又称红字冲销法,适用于以下两种情况:记帐后,如果发现记帐凭证中应借应贷会计科目或记帐方向有错误,且记帐凭证同帐簿记录的金额相吻合。应采用红字更正法;记帐以后,如果发现记帐凭证中应借,应贷的会计科目,记帐方向都没有错误,记帐凭证和帐簿记录的金额相吻合,只是所记金额大于应记

关键词: 会计 正法 适用范围

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