更帐小议王丽娟在工作实践中，笔者发现在更正帐簿中帐户记录错误时，有两种更正方法：一种是用红字同方向更正；一种是用蓝字反方向更正。从理论上讲红宇更正法是规范的，而用蓝字反方向更正却是一种习惯作法，也比较多见。由于这两种更正方法都不会影响其余额，所以似乎... More accounting tips Wang Lijuan In practice, I found that there are two ways to correct the account records in the correct books: one is to correct the same direction with the red letter; the other is to correct with the blue letters in the opposite direction. In theory, the Hongyu Correction Act is normative, and it is a common practice to correct it in the opposite direction of the blue line. Since neither of these corrections will affect the balance, it seems that ...