财政部制订的《会计人员工作规程》和商业部《商业会计制度》都规定:已经登记入帐的记帐凭证,在当年内发现填写错误时,应先用红字填制一张与原内容相同的记帐凭证,注明“注销某月某日某号凭证”,以冲销原来的记录,然后重新填制一张正确的记帐凭证,注明“订正某月某日某号凭证”,登记入帐。按照这一规定,假设发生如下事项: 某企业开出银行支票100元,向某公司购进材料一批,编制如下分录记帐: 错(增):材料 100元贷(减):银行存款 100元 The “accounting staff working rules” formulated by the Ministry of Finance and the “commercial accounting system” formulated by the Ministry of Commerce all stipulate that when the accounting vouchers that have been booked are found to be incorrectly filled in during the year, they should be filled in with a red card Of the accounting voucher, indicating “write-off of a certain day a voucher,” to offset the original record, and then re-fill a correct voucher, indicate “a certain month a voucher document,” registration Into the account. According to this provision, it is assumed that the following occurs: If a certain enterprise opens a bank check of 100 yuan and purchases a batch of materials from a company, the following entries and accounts are prepared: Wrong (A): Material 100 yuan Loan (Minus): Bank Deposit 100 yuan