浅述电算化会计错帐的更正方法

电算化会计处理中，也会出现帐务或凭证错误，其处理方法不能照搬手工处理，而《会计核算软件基本功能规范》中规定了基本方法，但末说明具体处理方法，中着重阐述了电算化会计下简便、实用的错帐更正方法。

Discussion on Correcting Method of False Ledger in Computer Aided Accounting

There are some false ledgers and document in the process of Computer aided accounting , its solution cannot be solved by manual process .Although some basic methods are provided in the book Rules of Basic Function on Accounting Checking Software, as far as its concrete processing methods, the paper hereby gives a detailed illustration on false ledg er checking method.