正確填寫會(huì)計(jì)科目、明細(xì)賬,編制會(huì)計(jì)分錄
填寫會(huì)計(jì)科目時(shí),應(yīng)填寫會(huì)計(jì)科目的全稱,不得使用簡(jiǎn)稱。為了方便登記日期和明細(xì)賬目,還應(yīng)該填寫小標(biāo)題甚至明細(xì)。憑證編制的會(huì)計(jì)分錄一般應(yīng)為一貸一或多貸一,避免多借多貸。但對(duì)于一些特殊的會(huì)計(jì)分錄,如收回聯(lián)營(yíng)投資,當(dāng)上下文只能用多借多貸來(lái)解釋時(shí),應(yīng)按照多借多貸來(lái)填制一張憑證,不能拆分成幾個(gè)簡(jiǎn)單的會(huì)計(jì)分錄或多借多貸的會(huì)計(jì)分錄。然而,多借多貸的會(huì)計(jì)分錄在會(huì)計(jì)實(shí)務(wù)中并不常見。