天气预报 > 其他 > 会计科目金额记错如何调整
会计科目金额记错如何调整
更新时间: 2020-06-28 00:00:00  

1、划线更正法,记账凭证是正确的,登账时科目记错。可用“划线更正法”。即错记账户上本条摘要文字和金额用一条红线划掉,并由相关人员盖章,再根据凭证在应记的科目中补充这项业务记录;

2、红字更正法,由于记账凭证的会计科目错误而导致的记错账户,应采用红字更正法。即先用红字填写一张与原错误凭证科目金额均相同的记账凭证,凭证中金额用红字,登账时也用红笔登记,摘要栏注明冲销某年某月某号凭证,并据以登记账户,以注销原错记的科目记录。再编制一张正确的记账凭证,重新登记入账,按正常记账方法,用

关键词: 会计 科目 金额 如何 调整

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