反记账是电算化财务在经过记账后，需要返回记账前状态时，进入对账状态下按住“CTRL”+“H”键激活恢复记帐前状态功能，然后点击它，就可以将电算化账务恢复到记帐前状态。
生反复会计记账的问题 Double Accounting
反记账功能在电算化会计信息系统经济业务处理发生错误等情况下有着无可替代的作用。
The function of anti-account has un-substitutional effect under the condition that the computerized accounting information system makes mistakes in the treatment of economic business.
本文对“反复核、反记账、反结账”的概念、功能以及存在的弊端进行了阐述，并提出了一些改进措施。
This article interprets the concepts, functions and disadvantages of anti-checking, anti-bookkeeping and anti-settlement, and then puts forward some measures for improvement.
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