按现行会计制度规定:固定资产、低值易耗品明细帐可以在年终结帐后连续使用旧帐。其它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。上述“换帐”方法有一定的局限性,特别是应收应付往来款项明细帐一年一换帐的做法存在着很大的问题。 一是:挂帐的时间和依据查找困难,有的应收应付款要翻阅几年甚至十几年前的老帐,造成很大的工作量;二是应收应付款随着经济活动的进行而不断地发生增减变化,实际工作中要想弄清它的来龙去脉,必须翻 According to the current accounting system: Fixed Assets, Consumables Consumers can continue to use the old account after the end of the year. Other accounting books and sub-accounts Annual accounts should be replaced after the end of the new account can not be used continuously. The above “debit” method has its own limitations. In particular, there is a big problem with the method of debit and credit payable each year. First, the time and basis of the account is difficult to find, and some accounts payable should be read a few years ago or even ten years ago, the old account, resulting in a lot of workload; Second, accounts receivable payable With the economic activities And constantly changing changes occur, the actual work to find out its ins and outs, you must turn