目前，有些乡镇小学校出现变相多收费现象。他们每年向学生预收书费，待实际书价下来后，预收减实收的差价，理应及时返给学生，然而，学校借此机会，却挤占了这笔差价款，采用往来挂帐的手法，将差价书款长期挂在应付帐户中，年复一年，挂帐款越来越大。如某小学校连续6年挂帐 At present, some townships and elementary schools appear disguised and chargeable. Each year they pre-pay their students a book fee. After the book price actually goes down, the difference between the pre-paid book value and the post-paid book price should be returned to the students promptly. However, taking advantage of this opportunity, the school squeezes the difference and adopts the method of " Post will be the long-term difference in the accounts payable account, year after year, more and more linked to the accounts. Such as a primary school for 6 consecutive years hanging account