Offset means that the previous error record is indicated in red. At the same time, red indicates reduction and positive and negative cancellation, thus "offsetting". You can also do the original entry in the opposite direction once, which is also the role of "balancing".
After bookkeeping, it is found that there are errors in the accounts that should be borrowed and borrowed, and the full offset method should be used to correct them. The difference offset method refers to the correction method of offsetting the overcharged amount. After bookkeeping, it is found that there are no errors in the accounts receivable and the accounts receivable, but the recorded amount is greater than the accrued amount, so the difference offset method should be adopted.
Offset method
The scarlet letter offset method, also known as the scarlet letter correction method, refers to the method of offsetting or offsetting the original wrong records with the scarlet letter to correct or adjust accounting errors. According to the different procedures of offsetting the wrong accounts, the scarlet letter offset method can be divided into full offset method and difference offset method.
The full write-off method refers to the method of writing off all wrong accounts in red letters and then compiling correct accounting vouchers to correct the wrong accounts. When it is found that there are errors in the accounts that should be borrowed and borrowed after bookkeeping, the method of full offset should be adopted to correct them.
The difference offset method refers to the correction method of offsetting the overcharged amount. After bookkeeping, it is found that there is no error in the accounts receivable and accounts payable in the bookkeeping voucher, but the recorded amount is greater than the amount to be recorded, so the difference offset method should be adopted.
Red ink can only be used when correcting wrong accounts, offsetting accounts or registering reduction items.
In ERP, the write-off operation is mainly to balance loans, close cash, invoices and other accounts and throw them into the general ledger!
At present, the general rule is: anyone who expresses cash will use the "account" next to the north word; Tangible carriers, such as account books and brochures, can be used as "accounts" or "accounts", and account books and account books can be common.
But "owing money", "keeping an account in mind" and "keeping an account" are simply the exchange of money and property. You can't use the word "account" next to the word towel, otherwise it will be "owing an account", "keeping an account in mind" and "keeping an account". For example, "bookkeeping" is to record property transactions and record property transactions; "Bookkeeping" means writing words on a blank account book to indicate the exchange of property. The actual situation can be universal.
Another example: "audit", that is, through various channels to obtain accurate property rights exchanges, property rights exchanges for verification; "Audit" refers to opening the account book for inspection and checking the contents recorded in the account book. The actual situation can be universal.
Therefore, "hukou" can never be regarded as "hukou", which refers to the exchange of property; You can use "account" or "general ledger".