How Do Accountants Write Arabic Numerals

How to write Arabic numerals correctly, normatively and fluently is a basic skill that Chinese accountants should master. Attaching importance to the training of digital characters in accounting work will help improve the quality of accounting personnel. In combination with the actual situation of digital characters written by real accounting personnel, there are not only a lot of non-standard writing, but also "0" and "6" are indistinguishable, "7" and "9" are difficult to distinguish, and there are also errors such as changing "1" to "4" or "7", Others introduced the art of writing Chinese characters into the field of lowercase numbers and advocated that the number "1234567890" should be written as fine art characters in accounting records. All these are not standard writing methods in accounting work, nor are they in line with the normal habit of manual writing.

It should be said that the Arabic numerals written in financial accounting, especially in the accounting bookkeeping process, are not the same as the writing methods in mathematics or Chinese philology.

In terms of font, these figures can neither be written in a block printed form, nor can they be written in illegible cursive font, let alone pursuit Write them in fine art form. From the position occupied by the number itself, it is not allowed to write the number in a full grid or line, nor to write the words too small and dense to make it difficult to distinguish clearly, nor to exceed the established number grid on the account page.

From the perspective of font, the number can neither be vertical up and down, nor can it be excessively skewed, nor can it lean left and right without any sense of neatness. In addition, after writing, people should see that it meets the requirements of the regulations, which is fluent and beautiful, and also convenient for error correction and modification.

In a word, in accounting work, especially in the process of accounting bookkeeping, the writing of Arabic numerals is different from that of ordinary Chinese characters, and it has been agreed to form the writing format of accounting figures. The specific requirements are:

1. All figures are in their own shape, symmetrical in size, clear in strokes, consistent with handwriting habits, smooth, natural Engraving 。

2. The writing is neat, orderly and with a certain inclination (the number is inclined to the bottom line at 60 degrees), and it is better to lean to the left and bottom.

3. When writing numbers, each number (except 7 and 9) should be close to the bottom line and not top full space (lines).

Generally speaking, each number occupies about 1/2 of the space in the reserved space (or blank line). Generally, each number should not be linked, but no space should be reserved (it is better not to increase the number); 1/2 space is reserved above each number, which can be used when correcting error records.

4. The correct writing of a group of figures should be carried out in the order from left to right, in an irreversible direction; No printing number In the accounting writing of the grid, the position of half a number should be vacated between adjacent numbers in the same line.

5. All single figures except 4 and 5 shall be written in one stroke, and the number of lines of figures shall not be added artificially. However, the whole number should be written in a standard, fluent, neat, clear, legible and hard to change way.

6. For example, in the accounting calculation or accounting work draft, when using the cumulative addition and subtraction of the amounts in the upper and lower lines, the number of digits of the cumulative figures in the vertical lines should be matched as far as possible to avoid calculation errors.

7. For numerals that are difficult to write well, easy to confuse, and have similar stroke order, try to write according to the standard font, distinguish the stroke order, avoid confusion, and prevent alteration.

For example, "1" cannot be written short, and it should meet the slope requirements, to prevent changing to "4", "6", "7", "9"; When writing the word "6", the font can be appropriately expanded, so that the starting pen extends up to 1/4 of the digital grid, and the lower circle should be obvious to prevent changing to "8"; The writing of "7" and "9" can extend down to the outside of the bottom line, accounting for about 1/4 of the position in the lower space; "6", "8", "9" and "0" must be written in order and sealed; "2", "3", "5" and "8" should be in their own bodies to avoid confusion.

8. In addition to the use of electronic computers to process accounting business, accounting figures shall be written in standard handwriting, not other fonts. Only in this way can the writing of accounting figures be standardized, fluent and clear, and meet the writing requirements of accounting work.