《基础会计学第六章.pptVIP

6、凡需要结出余额的账户，结出余额后，应在“借或贷”等栏内写明“借”或“贷”等字样。没有余额的账户，应在“借或贷 ”等栏内写“平”字，并在余额栏内用“0”表示。现金日记账和 银行存款日记账必须逐日结出余额。 7、每一账页登记完毕结转下页时，应结出本页合计数及余额， 写在本页最后一行和下页第一行有关栏内，并在本页的摘要栏内注明“转后页”字样，在次页的摘要栏内注明“承前页”字样。 8、由于记账凭证错误而导致账簿记录发生错误，应按已经更正 的记账凭证登记账簿，进行更正。 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation on