现金日记账的记法
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"过次页","承上页"，"本月合计"字不能用红笔写,但"本月合计"下面要划一道红线,表示本月到此截止了.帐本中不能随便用红笔,因为在会计中,红字一般都代表负数(赤字).
月末最后一笔 划双横线
是的
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