会计人员在记帐中发生错误时 ,无论是科目用错还是数字有误 ,且已登记入帐 ,都可以采用红字更正法订正其错误。这在一般教科书中都有介绍 ,且为人们所熟知。对此 ,本无异议。但是 ,笔者在实践中 ,深感在某些情况下 ,红字更正法有时略显累赘。为此 ,本文拟介绍两种用红蓝字更正 Accounting staff in the accounting error, whether the subject is wrong or wrong number, and has been registered, you can use the word correction method to correct its errors. This is described in general textbooks and is well known. There is no objection to this. However, in practice, I feel deeply that under certain circumstances, the Red Cross Corrections Act is sometimes cumbersome. To this end, this article intends to introduce two red and blue correction