问:“国营企业会计凭证、帐簿的格式和使用办法(草案)”中规定的各种记帐凭证格式,怎样正确填列?答:记帐凭证的格式可以有好几种。一种是将会计科目的名称分设借贷两栏填列,借贷金额只设一栏分行填列。一种是将借贷会计科目的名称设置一栏分行填列,而金额则分设借贷两栏填列。一种是将会计科目的 Q: How are the correct types of accounting vouchers provided for in the various forms of accounting vouchers stipulated in the Formats and Use Methods of State-owned Enterprise Accounting Vouchers and Books (Draft)? A: There are several formats for accounting vouchers. One is the title of the accounting subjects divided into two columns of credit, the amount of borrowing only a column to set up branches. One is to set the name of the lending and accounting subjects to a column of branches, while the amount is divided into two separate columns of loans. One is the accounting subjects