在对乡村财会人员进行业务培训的过程中，本人深感农村会计要纠正四种不规范的结帐习惯。 一、上年结转业务的处理。《会计基础工作规范》（简称《规范》）第６４条，明确规定：在下一会计年度新建有关会计帐簿的第一行余额栏内填写上年结转的余额，并在摘要栏注明“上年结转” In the course of conducting business training for rural financial accountants, I deeply felt that rural accounting should correct the four non-standard checkout habits. First, the handling of the business carried over from the previous year. Article 64 of the Code of Practice for Basic Accounting (“Code”) clearly stipulates that the balance of the previous year carried forward from the previous year should be included in the balance of the first account of the newly created accounting book in the next fiscal year, with the “ Last year carried over ”