《工业会计》2003年第3期刊登了黄朝建的题为《划线更正法的运用及操作》的文章(以下简称《黄文》),读后颇受启发,同时也有某些不敢苟同之处。为有利于会计基础工作规范化,兹略陈拙见,拟与该文作者以及会计同仁商榷。 The third issue of Industrial Accounting published in 2003 an article by Huang Chaojian titled “The Application and Operation of Underline Correction Law” (hereinafter referred to as “Huang Wen”). After reading it, it was quite inspired. At the same time, some articles that did not agree Department. In order to facilitate the standardization of accounting work, it is a bit clumsy, and it is intended to be discussed with the authors and accounting colleagues.