在会计工作中,怎样处理冲销业务是个值得研究的问题。其根据是:1、究竟什么叫冲销业务,似乎尚无定规,把本不是冲销性质的业务当作冲销业务,处理的结果就难免不规范;2、究竟应该怎么处理冲销业务,至今亦无定规。有人这样处理,有人那样处理,影响了会计科学的严谨性和会计制度的严肃性。有鉴于此,笔者愿就此谈点个人看法并就教于会计同行们。 In accounting work, how to deal with business reversal is a worthwhile study. The basis is: 1, what exactly is the business, it seems there is no rule, the business is not the nature of the business as sterilization, the result will inevitably be not standardized; 2, what should be how to deal with the business reversal, so far there is no rule . Someone dealt with this way and someone handled it in that way, which affected the rigor of accounting science and the seriousness of the accounting system. In view of this, I would like to talk about personal views and teach on the accounting colleagues.