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俗话说:写字不怕丑但要笔笔有。就是说写字必须工整。这对于我们每个会计人员来说,如同掌握扎实的会计基础理论,专业知识一样重要。这些都是合格的会计人员不可缺少的基本功之一。但是,我们在这两年的会计检查和会计达标验收工作中发现,不少单位会计人员的字不是七扭八歪就是“龙飞凤舞”,在会计凭证、帐簿、报表上的字真是“顶天立地”,更有甚者,一些自作聪明的会计人员还用除他自己谁都不认识的“自创字”、“怪体字”,令人哭笑不得。大家都知道,通过会计人员的工作所形成的各种凭证、帐簿、报表等会计资料,是一个企业(单位)生产、经营重要档案,是企业决策、强化管理的原始依据。如会计人员书写不工整或者不规范,以致别人看不懂,那么其凭证、帐簿、报表等就失去了它应有的价值和功能。
As the saying goes: writing is not afraid of ugly but to have pen and pencil. That is to say the writing must be neat. This is as important for each of our accountants as having a solid foundation in accounting theory and expertise. These are all indispensable basic skills for qualified accountants. However, we found in these two years of accounting inspection and acceptance of accounting standards that many of the accounting personnel in the units are not fickle and are “flamboyant.” In the accounting vouchers, books, statements on the word is “top-down” What’s more, some clever accountants still use “self-made characters” and “monsters”, which nobody knows of themselves. It is ridiculous. As we all know, through the accounting staff work formed by a variety of documents, books, statements and other accounting information, is an enterprise (unit) production and operation of important files, is the original decision-making, strengthen management of the original basis. If the accounting staff does not work well or does not regulate the writing, so that others can not read it, then its vouchers, books, statements and other lost its due value and function.