收付實(shí)現(xiàn)制紅沖會(huì)計(jì)分錄的詳細(xì)說(shuō)明收付實(shí)現(xiàn)制紅沖會(huì)計(jì)分錄是指在會(huì)計(jì)核算中，對(duì)于已經(jīng)發(fā)生的業(yè)務(wù)進(jìn)行糾錯(cuò)處理，即通過(guò)紅沖會(huì)計(jì)分錄來(lái)對(duì)之前錯(cuò)誤的會(huì)計(jì)分錄進(jìn)行反向處理，以使賬簿恢復(fù)