“横线登记法”目前仅在工业会计制度中的“材料采购”和商业会计制度中的“在途材料”两种明细帐户中列有使用方法。其实,横线登记法帐式完全可以广泛应用。横线登记法帐式的优点是不仅节约帐页,而且结构科学,查阅方便,符合帐册规范化、标准化的要求。一、横线登记帐的性质横线登记帐是一种明细分类帐。明细分类帐的格式,除了采用一般的“借贷余”三栏式外,往往还可因某帐户的特殊需要,在会计实务上按其特殊性设计专用格式,以提高记帐的效率。例如,材料明细帐的格式,除了需要同时表达货币金额与实物数量外,还 “Horizontal Registration Act ” Currently only in the industrial accounting system “material procurement ” and the commercial accounting system “transit materials ” two kinds of detailed accounts of the use of methods. In fact, horizontal registration method account can be widely used. The advantages of the horizontal line registration method are not only saving the page, but also scientific structure, easy access, in line with the book standardization and standardization requirements. First, the nature of the horizontal line registration The horizontal line registration is a breakdown of the ledger. In addition to the general “borrowing ” tri-column type, the format of detailed ledger often can also be designed according to its particularity in accounting practice due to the special needs of an account to improve the efficiency of accounting. For example, the format of the bill of materials, in addition to the need to express both the monetary amount and the physical quantity, but also