红字在会计实务中的特殊作用,虽然已是一般的会计常识,但是,目前在会计理论界仍众说纷纭。在有关教科书中是这样表述的: 红字墨水笔只能在划线、改错和冲帐时使用(《会计原理》高等财经院校会计教材编写组编著,第176页); 红色墨水笔只能在结帐、划线、改错和冲帐时使用(《会计学基础》赵玉珉、黄代民编著,第220页); 红色墨水笔只能在划线、冲帐、改错或表示减 Although the special role of the Scarlet Letter in accounting practice has become a common general accounting principle, there are still many divergent opinions in the field of accounting theory. In the textbook is expressed in this way: the red ink pen can only be used in crossed, error correction and offsetting (Accounting Principles of higher finance institutions accounting teaching compilation group edited, p. 176); red ink pen only Used at Checkout, Underline, Error Correction, and Offsetting (Basic Accounting Zhao Yumin and Huang Dai Min ed., P. 220); red ink pens can only be overwritten, offset, corrected, or subtracted