单复式记账&红蓝字冲账

基本概念 Basic Concepts

蓝字冲账 Blue Entry Reversal

红字冲账 Red Entry Reversal

基本概念

Basic Concepts

单复式记账&红蓝字冲正基本概念如下:

The basic concepts of single and double-entry bookkeeping & red and blue correction entries are as follows:

  红蓝字记账说明，假设有一对100.00的现金存入交易分录为：

    Red and Blue Entries Explanation: Assuming there is a pair of 100.00 cash deposit transaction entries as follows:

蓝字冲账

Blue Entry Reversal

原分录记账方向相反，金额为正：

Blue Entry Reversal: Opposite to the original entry direction, with a positive amount.

红字冲账

Red Entry Reversal

与原分录记账方向相同，金额为负，一般用于错账纠正，不允许对客户账采用这种方法：

Red Entry Reversal: Same to the original entry direction, with a negative amount, generally used for correcting errors, and not allowed for customer accounts.