《会计基础工作规范》第６４条规定“年度终了，要把各账户的余额结转到下一会计年度，并在摘要栏注明‘结转下年’字样；在下一会计年度新建有关会计账薄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’字样。”在实务中，如果新账在摘要栏仅仅标明“上年结 Article 64 of the Basic Accounting Standards stipulates that “at the end of the year, the balance of each account shall be carried over to the next fiscal year with the words ’carry-over next year’ in the summary column; in the next fiscal year, new accounting books In the balance column of the first thin line, fill in the balance carried forward from the previous year and indicate the words ’carry-over of the previous year’ in the summary column. ”In practice, if the new account simply states in the summary column"