According to the regulations, the following situations can be used.

1. write off the account receipts in red letter, write off errors.

2. in the multi column ledger without borrowing, etc., registration is reduced.

3. before the balance column of the three column account, if the direction of the balance is not printed, the negative balance should be registered in the balance column.

In addition, when the "payable tax payable - value added tax" detailed account is set up: in the column of "input tax" column, the amount of input tax that should be written off should be registered with the scarlet letter; in the column of "paid taxes", the scarlet letter should be registered to return the excess value added tax; in the column of "sales tax" column, the sales tax should be registered with the scarlet letter, and the export tax should be written off in the "export tax rebate" column.