在日常的财务审计和检查中，笔者发现会计年终结账方法各种各样，有的既影响理财效益，又不便于审计和检查。为规范会计基础工作，提高会计工作质量，保证账簿记录的正确完整，现介绍一种简便易行的会计年终结账方法：１、在记载１２月份最后一笔账务时应结出各账户的年末余额 In the daily financial audits and inspections, I found that there are various accounting year-end closing methods, some of which affect the financial efficiency, but also not easy to audit and inspection. To standardize the basic accounting work to improve the quality of accounting work to ensure the correct integrity of the books and records, is now introduced a simple accounting year-end closing method: 1, in the record of the last December accounts should be concluded the end of each account Balance