Writing accounting figures with Arabic numerals is a basic skill that Chinese accountants should master. Paying attention to the training of numerical characters in accounting work is helpful to improve the quality of accountants. Judging from the actual situation of digital writing of accountants, there are not only a lot of irregular writing, but also some problems. 0? 、? 6? Whatever, seven? 、? 9? This is a difficult situation. Besides, what else? 1? Change to? 4? Or change it? 7? Some people introduce the writing art of Chinese characters into the field of lowercase numbers and advocate that numbers should be included in accounting records. 1234567890? Write it in calligraphy. These are not standard writing methods in accounting work, nor do they conform to the normal habit of manual writing.
It should be said that the Arabic numerals written in financial accounting, especially in the process of accounting, are different from those written in mathematics or Chinese philology.
In terms of fonts, these numbers can neither be written in block prints, nor in illegible cursive fonts, nor in fine arts fonts for the pursuit of writing forms. Judging from the position occupied by the number itself, we can neither write the number full of cells or lines, nor write the words too small and too dense, which is difficult to distinguish clearly, nor exceed the number of cells set on the account page.
From the font point of view, the numbers can neither be vertical up and down, nor be excessively skewed, nor can they be tilted left and right, and there is no sense of neatness. And after writing, let people see the requirements, smooth and beautiful, and easy to correct mistakes.
In short, in accounting work, especially in the process of accounting bookkeeping, the writing of Arabic numerals is different from ordinary Chinese characters, and the writing format of accounting numerals has been established. Its specific requirements are:
1, each number has its own shape, symmetrical in size, clear in stroke order, in line with writing habits, smooth and natural, and not engraved.
2. The writing is neat and orderly, with a certain inclination (the number is inclined at 60 degrees from the bottom line), and it is best to incline to the left and lower.
When writing numbers, make every number (except 7 and 9) close to the bottom line, and don't fill in the grid (line).
Generally speaking, each bit occupies about 1/2 in the reserved grid (or blank line). Generally, there is no connection between each number, but you can't leave spaces (it is best not to add numbers); A space of 1/2 is reserved above each bit, which can be used in error correction recording.
4. The correct way to write a set of numbers is that they should be written from left to right in an irreversible direction; In accounting writing without printed number units, there should be a space of half digits between adjacent numbers in the same row.
5. All single numbers except 4 and 5 must be written in one stroke, and the number of strokes cannot be artificially increased. Note, however, that the whole figure should be written in a standard, fluent, neat, clear, easy to recognize and difficult to change.
6, such as in accounting work or accounting working papers, when using up and down cumulative addition and subtraction, it is necessary to ensure that the digits of vertical cumulative figures correspond as much as possible to avoid calculation errors.
7. For digital characters that are difficult to write, easy to confuse and have similar stroke order, try to write in standard fonts, distinguish the stroke order, avoid confusion and prevent alteration.
For example:? 1? Can't write short, but also meet the requirements of slope to prevent it from being changed to? 4? 、? 6? 、? 7? 、? 9?
Writing? 6? When writing, the font can be enlarged appropriately, so that the pen reaches 1/4 of the number grid, and the bottom circle should be obvious to prevent it from being changed to? 8? ;
? 7? 、? 9? The strokes of two characters can extend beyond the bottom line, accounting for about1/4 of the lower case;
? 6? 、? 8? 、? 9? 、? 0? Everyone must write the circle strokes smoothly and be sure to stamp them;
? 2? 、? 3? 、? 5? 、? 8? They should be adults to avoid confusion.
8, in addition to the use of electronic computers to handle accounting business, accounting figures should be written in standard handwriting, other fonts are not applicable. Only in this way can the writing of accounting figures be standardized, smooth and clear, and meet the writing requirements of accounting work.
Capitalization standard of accounting bookkeeping amount Article 52 of this standard specifically stipulates: capitalized figures of Chinese characters, such as zero, one, three, four, five, six, seven, eight, nine, ten, hundred, thousand, ten million, etc. , must be written in block letters or running script, and abbreviations such as 0, 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 are not allowed. ? In practical work, we can also find some irregular simplified capitalized numbers, such as? Another one? Substitute zero; With what? Two? Substitution; With what? What? Second generation, etc.
Article 52 of the Code also specifically stipulates that the amount shall be in words, figures, yuan or angle, and in? Yuan? Or? Horn? Should I write after the word? The whole? Words or? Positive? Words; There are some quantitative figures in the text, aren't they written at the back? The whole? Words or? Positive? Words. ? For example, RMB 35,680, the amount expressed in words and figures should be? Thirty-five thousand six hundred and eighty yuan only? , or for,? Thirty-five thousand six hundred and eighty yuan only? ; Another example is RMB 4,765,438+0.90. What should be the amount in words? Rmb 4,711.90 yuan only? , or for,? Rmb 47 1 1.90 yuan ; Another example is RMB 2308.66. What should be the amount of capital figures? Rmb 23,080.66? . Today, I found a problem when binding the 1 1 monthly coupon, which I have never faced squarely, because I have never been exposed to the job that needs it. I want to study again today to make sure it.
First, if the bank check is typed by machine, type it as it is. There is no need to change it, just send it. Because the check can't be typed after it is typed by the machine, if it doesn't meet the requirements and other words are added manually, the check will be invalid.
If you write a check by hand, you should pay attention to the following points of capitalization date:
If 1, month and day are singular, add zero in front of them, for example, 0 1 month and 0 1 day.
2. If the month and date exceed ten, add one in front, such as 122 months and 177 days.