冲减材料采购、销货收入三种核算方法的利和弊

On the Advantages and Disadvantages of Throe Account Ways about Balancing Accounts of Purchasing and Selling Materials

企业采购材料后常有因不合规格或其他原因而发生退购业务。与此同时,另一方销货单位也同时发生销货退回的业务。这时会计上用蓝字更正分录反方向冲减或用红字更正分录同方向冲减,但限于上级规定的帐页格式要求,这两种分录均有弊端。如用红蓝字混用就可以避免一些不该发生的弊端。

For enterpfises, after purchasing materials, there would be some business of returning goods for out of the standards or other reasons. Meanwhile, on the other hand, there would be also a business coming about goods returne& At this time, the accountants would use the blue letters to corroet the records to reverse entry, or balanoo accounts with rod letters. Only depending on the demand of the form of account books stipulated by the superior,there are still disadvantages in this two ways. In a blend of red and blue letters,some unexpected disadvantages can be prevented from.