1.摘要輸入

　　會計(ji)憑(ping)證摘要(yao)(yao)(yao)(yao)(yao)多為中(zhong)文(wen)，如果你(ni)的(de)(de)(de)(de)打(da)字速度不快，輸(shu)入(ru)(ru)(ru)憑(ping)證的(de)(de)(de)(de)速度就會受到影響，提(ti)高(gao)(gao)(gao)輸(shu)入(ru)(ru)(ru)速度的(de)(de)(de)(de)重要(yao)(yao)(yao)(yao)(yao)技(ji)巧是常(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)摘要(yao)(yao)(yao)(yao)(yao)的(de)(de)(de)(de)編(bian)輯。首先增(zeng)(zeng)加(jia)常(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)摘要(yao)(yao)(yao)(yao)(yao)，可點擊【增(zeng)(zeng)加(jia)】按鈕，新增(zeng)(zeng)一(yi)條常(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)摘要(yao)(yao)(yao)(yao)(yao)，錄(lu)入(ru)(ru)(ru)常(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)摘要(yao)(yao)(yao)(yao)(yao)編(bian)碼(ma)（用(yong)(yong)(yong)(yong)(yong)以標識某(mou)常(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)摘要(yao)(yao)(yao)(yao)(yao)。在(zai)(zai)(zai)制單(dan)中(zhong)錄(lu)入(ru)(ru)(ru)摘要(yao)(yao)(yao)(yao)(yao)時，用(yong)(yong)(yong)(yong)(yong)戶(hu)只要(yao)(yao)(yao)(yao)(yao)在(zai)(zai)(zai)摘要(yao)(yao)(yao)(yao)(yao)區輸(shu)入(ru)(ru)(ru)該常(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)摘要(yao)(yao)(yao)(yao)(yao)的(de)(de)(de)(de)編(bian)碼(ma)，系統即自(zi)動調(diao)(diao)入(ru)(ru)(ru)該摘要(yao)(yao)(yao)(yao)(yao)正文(wen)和相關科(ke)(ke)目(mu)）、常(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)摘要(yao)(yao)(yao)(yao)(yao)正文(wen)內容（結合本單(dan)位的(de)(de)(de)(de)實際情況(kuang)，輸(shu)入(ru)(ru)(ru)常(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)摘要(yao)(yao)(yao)(yao)(yao)的(de)(de)(de)(de)正文(wen)）、相關科(ke)(ke)目(mu)（如果某(mou)條常(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)摘要(yao)(yao)(yao)(yao)(yao)對應某(mou)科(ke)(ke)目(mu)，則(ze)可以在(zai)(zai)(zai)此輸(shu)入(ru)(ru)(ru)，在(zai)(zai)(zai)調(diao)(diao)用(yong)(yong)(yong)(yong)(yong)常(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)摘要(yao)(yao)(yao)(yao)(yao)的(de)(de)(de)(de)同時，也將被(bei)一(yi)同調(diao)(diao)入(ru)(ru)(ru)，以提(ti)高(gao)(gao)(gao)錄(lu)入(ru)(ru)(ru)速度），這(zhe)些(xie)信息可任意設定并(bing)在(zai)(zai)(zai)調(diao)(diao)用(yong)(yong)(yong)(yong)(yong)后可以修改補充。那么在(zai)(zai)(zai)填制憑(ping)證時，在(zai)(zai)(zai)調(diao)(diao)用(yong)(yong)(yong)(yong)(yong)常(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)摘要(yao)(yao)(yao)(yao)(yao)的(de)(de)(de)(de)同時，自(zi)動調(diao)(diao)入(ru)(ru)(ru)相關科(ke)(ke)目(mu)，提(ti)高(gao)(gao)(gao)憑(ping)證錄(lu)入(ru)(ru)(ru)效(xiao)率。其次增(zeng)(zeng)加(jia)常(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)摘要(yao)(yao)(yao)(yao)(yao)，只需選(xuan)擇某(mou)條常(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)摘要(yao)(yao)(yao)(yao)(yao)，點擊【選(xuan)入(ru)(ru)(ru)】按鈕即可以調(diao)(diao)用(yong)(yong)(yong)(yong)(yong)常(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)摘要(yao)(yao)(yao)(yao)(yao)。這(zhe)樣可以提(ti)高(gao)(gao)(gao)憑(ping)證輸(shu)入(ru)(ru)(ru)工作效(xiao)率。

　　2.科(ke)目代碼輸(shu)入

　　會(hui)計(ji)(ji)軟(ruan)(ruan)件中的(de)科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)代(dai)(dai)(dai)碼(ma)是為(wei)提(ti)高會(hui)計(ji)(ji)軟(ruan)(ruan)件的(de)運算速(su)度(du)和精度(du)而設(she)計(ji)(ji)的(de)。輸(shu)(shu)(shu)(shu)(shu)入(ru)(ru)記(ji)(ji)賬憑證時(shi)只(zhi)需輸(shu)(shu)(shu)(shu)(shu)入(ru)(ru)科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)代(dai)(dai)(dai)碼(ma)，操作較簡(jian)(jian)單(dan)。但要求用戶輸(shu)(shu)(shu)(shu)(shu)入(ru)(ru)確(que)定(ding)(ding)的(de)科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)代(dai)(dai)(dai)碼(ma)，而用戶對會(hui)計(ji)(ji)科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)較熟悉，對科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)代(dai)(dai)(dai)碼(ma)卻不(bu)一(yi)定(ding)(ding)能(neng)(neng)記(ji)(ji)得準(zhun)確(que)，如果(guo)用戶輸(shu)(shu)(shu)(shu)(shu)入(ru)(ru)了未經定(ding)(ding)義(yi)的(de)科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)代(dai)(dai)(dai)碼(ma)，軟(ruan)(ruan)件系(xi)統將提(ti)示科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)不(bu)在，需重新輸(shu)(shu)(shu)(shu)(shu)入(ru)(ru)，如果(guo)用戶輸(shu)(shu)(shu)(shu)(shu)入(ru)(ru)的(de)科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)代(dai)(dai)(dai)碼(ma)并非所(suo)需，可(ke)從(cong)軟(ruan)(ruan)件系(xi)統中的(de)科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)代(dai)(dai)(dai)碼(ma)表中查(cha)找所(suo)需科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)，更改科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)代(dai)(dai)(dai)碼(ma)。如果(guo)科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)數(shu)量(liang)較多，人工(gong)逐(zhu)頁查(cha)找也很費事。事實上，許多會(hui)計(ji)(ji)軟(ruan)(ruan)件的(de)科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)代(dai)(dai)(dai)碼(ma)表都(dou)能(neng)(neng)模糊快速(su)定(ding)(ding)位，會(hui)計(ji)(ji)人員記(ji)(ji)不(bu)準(zhun)確(que)的(de)科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)多為(wei)明(ming)(ming)細科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)，其(qi)所(suo)屬(shu)總賬科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)或(huo)上級科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)一(yi)般較明(ming)(ming)確(que)，輸(shu)(shu)(shu)(shu)(shu)入(ru)(ru)此(ci)(ci)類科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)時(shi)，干脆只(zhi)輸(shu)(shu)(shu)(shu)(shu)入(ru)(ru)到(dao)其(qi)上級科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)的(de)代(dai)(dai)(dai)碼(ma)，由于系(xi)統只(zhi)能(neng)(neng)接受最明(ming)(ming)細的(de)科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)，此(ci)(ci)時(shi)將打開科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)代(dai)(dai)(dai)碼(ma)表，并指向剛輸(shu)(shu)(shu)(shu)(shu)入(ru)(ru)的(de)上級科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)，所(suo)要查(cha)找的(de)明(ming)(ming)細科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)應就在附近，省(sheng)去多余的(de)翻頁查(cha)找操作。還有一(yi)個更為(wei)簡(jian)(jian)捷(jie)的(de)方法，是在科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)設(she)置時(shi)的(de)“助(zhu)記(ji)(ji)碼(ma)”中輸(shu)(shu)(shu)(shu)(shu)入(ru)(ru)能(neng)(neng)夠幫助(zhu)你記(ji)(ji)憶的(de)代(dai)(dai)(dai)碼(ma)，比如“工(gong)商銀行”明(ming)(ming)細科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)可(ke)以設(she)置成為(wei)“gh”代(dai)(dai)(dai)碼(ma)，那么(me)你輸(shu)(shu)(shu)(shu)(shu)入(ru)(ru)“工(gong)商銀行”明(ming)(ming)細科(ke)(ke)(ke)(ke)(ke)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)時(shi)可(ke)以輸(shu)(shu)(shu)(shu)(shu)入(ru)(ru)“gh”代(dai)(dai)(dai)碼(ma)。

　　3.金額輸入

　　按照(zhao)(zhao)會計(ji)(ji)(ji)制度(du)的(de)(de)(de)(de)有關規定(ding)，記賬憑證可以一借多(duo)貸(dai)(dai)，多(duo)借一貸(dai)(dai)，在輸(shu)入完多(duo)借或多(duo)貸(dai)(dai)的(de)(de)(de)(de)分錄(lu)(lu)后，輸(shu)入一貸(dai)(dai)或一借分錄(lu)(lu)的(de)(de)(de)(de)金(jin)額(e)時可參照(zhao)(zhao)合(he)計(ji)(ji)(ji)欄(lan)中的(de)(de)(de)(de)金(jin)額(e)輸(shu)入，省(sheng)去人工計(ji)(ji)(ji)算合(he)計(ji)(ji)(ji)的(de)(de)(de)(de)麻煩，有些商品軟(ruan)件還提供了自動獲取金(jin)額(e)的(de)(de)(de)(de)功能鍵。

　　4.常用憑證

　　在(zai)(zai)(zai)單(dan)(dan)位里，會計業務(wu)都有其規(gui)范(fan)性，因(yin)而在(zai)(zai)(zai)日常(chang)(chang)(chang)(chang)填制(zhi)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)的(de)(de)過程(cheng)中，經常(chang)(chang)(chang)(chang)會有許多(duo)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)完全相(xiang)同(tong)(tong)或部(bu)分(fen)相(xiang)同(tong)(tong)，如(ru)(ru)果(guo)將(jiang)這(zhe)些常(chang)(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)存儲起來，在(zai)(zai)(zai)填制(zhi)會計憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)時(shi)可(ke)隨時(shi)調(diao)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)，必(bi)將(jiang)大(da)大(da)提高業務(wu)處(chu)理的(de)(de)效率。關鍵是如(ru)(ru)何增加(jia)(jia)常(chang)(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)，點擊(ji)(ji)【增加(jia)(jia)】按鈕，新增一張常(chang)(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)，輸(shu)入(ru)編(bian)號(hao)，編(bian)號(hao)是調(diao)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)常(chang)(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)的(de)(de)依據，所以(yi)必(bi)須(xu)唯一。必(bi)須(xu)選擇憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)類別，方(fang)便以(yi)后參照(zhao)調(diao)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)常(chang)(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)時(shi)，只顯示(shi)該(gai)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)類別范(fan)圍內(nei)的(de)(de)常(chang)(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)。另外如(ru)(ru)何調(diao)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)常(chang)(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)也(ye)很重要(yao)，調(diao)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)方(fang)法一：在(zai)(zai)(zai)制(zhi)單(dan)(dan)時(shi)單(dan)(dan)擊(ji)(ji)“編(bian)輯”菜單(dan)(dan)下(xia)的(de)(de)“調(diao)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)常(chang)(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)”，根據提示(shi)輸(shu)入(ru)常(chang)(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)的(de)(de)編(bian)號(hao)，即可(ke)調(diao)出(chu)(chu)該(gai)常(chang)(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)。若調(diao)出(chu)(chu)的(de)(de)常(chang)(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)與當時(shi)處(chu)理的(de)(de)業務(wu)有出(chu)(chu)入(ru)或缺少部(bu)分(fen)信息，則(ze)可(ke)直接將(jiang)其修改成(cheng)所需的(de)(de)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)。調(diao)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)方(fang)法二：在(zai)(zai)(zai)制(zhi)單(dan)(dan)時(shi)單(dan)(dan)擊(ji)(ji)“編(bian)輯”菜單(dan)(dan)下(xia)的(de)(de)“調(diao)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)常(chang)(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)”，在(zai)(zai)(zai)輸(shu)入(ru)常(chang)(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)的(de)(de)編(bian)號(hao)處(chu)按【f2】鍵，屏幕(mu)顯示(shi)常(chang)(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)定(ding)義窗，將(jiang)光標移到要(yao)調(diao)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)常(chang)(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)，點【選入(ru)】按鈕或按[f3]鍵，可(ke)選入(ru)要(yao)調(diao)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)常(chang)(chang)(chang)(chang)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)。

　　5.編制會計(ji)分錄中的(de)技巧(qiao)

　　（1）會計分錄盡可能(neng)細(xi)(xi)。記(ji)賬(zhang)(zhang)(zhang)(zhang)(zhang)憑證(zheng)是(shi)賬(zhang)(zhang)(zhang)(zhang)(zhang)務處理(li)的原始(shi)資料，所有賬(zhang)(zhang)(zhang)(zhang)(zhang)簿都是(shi)根據記(ji)賬(zhang)(zhang)(zhang)(zhang)(zhang)憑證(zheng)的分錄來登記(ji)的，分錄越(yue)(yue)詳(xiang)(xiang)細(xi)(xi)，賬(zhang)(zhang)(zhang)(zhang)(zhang)簿也(ye)越(yue)(yue)詳(xiang)(xiang)細(xi)(xi)。為日后查(cha)賬(zhang)(zhang)(zhang)(zhang)(zhang)方(fang)便、快捷，在編(bian)制記(ji)賬(zhang)(zhang)(zhang)(zhang)(zhang)憑證(zheng)時，應盡可能(neng)詳(xiang)(xiang)細(xi)(xi)，甚至可以(yi)每張(zhang)原始(shi)憑證(zheng)編(bian)制成一條分錄，摘(zhai)要也(ye)應詳(xiang)(xiang)細(xi)(xi)說(shuo)明。不(bu)過這樣(yang)會使(shi)記(ji)賬(zhang)(zhang)(zhang)(zhang)(zhang)憑證(zheng)的輸入量加大，但為日后用賬(zhang)(zhang)(zhang)(zhang)(zhang)考慮，這樣(yang)做還是(shi)值得的。

　　（2）沖(chong)減收入(ru)(ru)或(huo)費(fei)用(yong)(yong)(yong)(yong)以紅字(zi)或(huo)負(fu)數反映(ying)。在(zai)輸(shu)入(ru)(ru)收入(ru)(ru)和(he)費(fei)用(yong)(yong)(yong)(yong)類(lei)科(ke)目(mu)的(de)(de)(de)記賬憑證時，如(ru)果發(fa)生(sheng)額(e)(e)的(de)(de)(de)方(fang)向(xiang)與(yu)(yu)該(gai)類(lei)科(ke)目(mu)余(yu)額(e)(e)方(fang)向(xiang)相反，如(ru)沖(chong)減收入(ru)(ru)或(huo)費(fei)用(yong)(yong)(yong)(yong)，應(ying)將金(jin)額(e)(e)以紅字(zi)或(huo)負(fu)數方(fang)式(shi)輸(shu)入(ru)(ru)到與(yu)(yu)該(gai)類(lei)科(ke)目(mu)的(de)(de)(de)余(yu)額(e)(e)相同(tong)的(de)(de)(de)方(fang)向(xiang)，收入(ru)(ru)類(lei)為(wei)貸方(fang)，費(fei)用(yong)(yong)(yong)(yong)類(lei)為(wei)借方(fang)。這(zhe)樣做的(de)(de)(de)目(mu)的(de)(de)(de)是為(wei)編制(zhi)報表(biao)(biao)公式(shi)簡捷，有些報表(biao)(biao)需要取某一會計(ji)期間(jian)某些科(ke)目(mu)的(de)(de)(de)發(fa)生(sheng)額(e)(e)，如(ru)損益表(biao)(biao)，損益類(lei)科(ke)目(mu)期末(mo)結(jie)轉(zhuan)后沒有余(yu)額(e)(e)，必須(xu)用(yong)(yong)(yong)(yong)科(ke)目(mu)的(de)(de)(de)發(fa)生(sheng)額(e)(e)填報。如(ru)果沖(chong)減費(fei)用(yong)(yong)(yong)(yong)金(jin)額(e)(e)記入(ru)(ru)貸方(fang)，報表(biao)(biao)所需的(de)(de)(de)期間(jian)借方(fang)發(fa)生(sheng)額(e)(e)就(jiu)不正(zheng)確，還應(ying)扣(kou)除沖(chong)減的(de)(de)(de)費(fei)用(yong)(yong)(yong)(yong)，如(ru)取借貸方(fang)發(fa)生(sheng)額(e)(e)的(de)(de)(de)差(cha)(cha)，由(you)于(yu)貸方(fang)發(fa)生(sheng)額(e)(e)中包括期末(mo)結(jie)轉(zhuan)金(jin)額(e)(e)，差(cha)(cha)為(wei)0，由(you)計(ji)算(suan)機識別自動匯總沖(chong)減的(de)(de)(de)費(fei)用(yong)(yong)(yong)(yong)比較困難，不如(ru)在(zai)編制(zhi)會計(ji)分錄時以紅字(zi)或(huo)負(fu)數反映(ying)沖(chong)減的(de)(de)(de)費(fei)用(yong)(yong)(yong)(yong)和(he)收入(ru)(ru)。