如何进行年结　结平全部帐户金中生在农村财务审计和检查中发现，许多村组在年终结帐方法上很不一致，上下年结转和划线各不相同．有的帐户未结平就封帐；有的帐户无＂上年结转＂字样，只有数额、借贷方向搞反；甚至有个别的单位将上年各科目余额编制记帐凭证记在新帐的发... How to carry out the end of the year all the balance Jinzhong found in the rural financial audit and inspection found that many village groups in the year-end closing method is very inconsistent, the next year carried over and crossed different. Some accounts are not closed on the closure of accounts; some accounts without “carry-over” last year, only the amount of borrowing direction; and even some individual units in the previous year the balance of each account entry voucher recorded in the new account hair...