目前，多数企事业单位在年终结转“应收款项”的有关账户时，在有余额的账户摘要栏注明“结转下年”字样，在下一会计年度新建有关会计账户的第一行摘要栏注明“上年结转”字样。多年实践证明，采用这种结转方法不妥。例如：有些应收款项在下年度并非一定能收回，甚至有些款项? At present, most enterprises and institutions carry the words “Carry forward next year” in the summary of accounts receivable with balance when the relevant account of “Receivables” is carried forward at the end of the year. In the next fiscal year, the first line of related accounting accounts The abstract column indicates the words “carry-over of previous year”. Years of practice has proved that the use of this carry-over method is not appropriate. For example: Some receivables in the next fiscal year are not necessarily able to recover, and even some money?