湖南省财政厅印发的《会计达标升级工作手册》规定:企业使用的帐簿除固定资产明细帐外,一般应在年度终了时予以更换。企业在一个会计年度结束之后,凡年终有余额的帐户,其余额应结转下年。根据这一规定大多数会计帐簿及明细帐年度终了结帐后,应更换新帐不得连续使用。但企业经济业务结算却是连续不断发生增减变化的,笔者在参与会计达标升级实际检查过程中看到,企 The “Accounting Standards Upgrade Work Handbook” issued by Hunan Provincial Department of Finance stipulates that, except for the fixed assets inventory, the books used by enterprises should generally be replaced at the end of the year. After the end of an accounting year, the balance of an account shall be carried forward to the next year. According to this rule most accounting books and sub-accounts after the end of the year to check out, should be replaced with a new account shall not be used continuously. However, the business of economic business is continuously increasing or decreasing the amount of change, the author involved in accounting standards to upgrade the actual inspection process to see,