划线更正法的适用范围法律问题-法规政策咨询及电话投诉类法律援助-法律咨询免费平台-国际律师联盟

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问题	划线更正法的适用范围法律问题
释义	法律分析: 适用范围：在结账之前,如果发现账簿记录有错误,而记账凭证是正确的,即属于登记账簿时文字或数字上的错误。法律依据: 《中华人民共和国会计法》第三条各单位必须依法设置会计帐簿，并保证其真实、完整。第五条会计机构、会计人员依照本法规定进行会计核算，实行会计监督。任何单位或者个人不得以任何方式授意、指使、强令会计机构、会计人员伪造、变造会计凭证、会计帐簿和其他会计资料，提供虚假财务会计报告。任何单位或者个人不得对依法履行职责、抵制违反本法规定行为的会计人员实行打击报复。
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