Offset is a remedial method that users take when making bank transfer or cash withdrawal transactions, but the bank card account is deducted, which is called offset in the professional terminology of banks.

In fact, it is a process in which the banking system erroneously deducts the amount in the user's bank card and then returns the amount to the user's bank card. The other party here has already received the money.

Extended data:

The basic rule of correction: the account for correcting errors includes correcting errors on the same day and errors found the next day and later.

1. Correct the errors found that day.

In manual operation, if errors are found on the same day, cross-correction method should be adopted to correct them.

As far as computer accounting is concerned, the mistake was discovered on the same day. If the bookkeeping is inconsistent with the inspection, it is a bookkeeping error. After the bookkeeper corrects the mistakes, the auditor will review them. If it is the auditor's fault, the auditor should correct it himself. When the re-inspection record is found to be wrong on the same day, the re-inspection mark shall be cancelled, and the bookkeeper shall modify or delete the wrong record, and then re-inspection shall be carried out after re-inspection.

2. Correct the mistakes found the next day or later.

(1) If the amount, account number or account number of the summons is incorrect, the account book will be recorded incorrectly. Fill in the red-ink summons for debit and credit, write off the total amount of the original wrong account, then fill in the blue-ink summons for debit and credit according to the correct amount, account and account, and indicate the situation in the summary table. At the same time, the words "corrected on a certain day of a certain year" should be endorsed on the original wrong summons.

(2) The accounting string should be written in red and blue letters in the same direction for sterilization. The scarlet letter summons shall be recorded in the original wrong account, and the words "Write off wrong account on ××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××× The blue summons should be credited to the correct account, and the summary column should be marked with the words "Year, Month, Day and Write-off".

Baidu Encyclopedia-Chongzheng