结帐是会计工作的一项具体内客,怎样结帐,也有一些具体要求.目前,有不少企业、单位不重视结帐工作,在方法上也很不一致.有的只结出期末余额,不结计本期发生额;有的结计本期发生额,不结计本季发生额或累计发生额;有的在年度终了不办理年终结帐,实际上没有结束旧帐,致使会计档案资料不够完整.在结计发生额时也不一致,有的本期发生额包括年初余额,有的本期发生额不包括年初余额.为了使帐户记录正确反映经济活动情况,我对结帐方法提出如下意见,求教于会计同行. 一、总分类帐必须结计“本月合计”的发生额和“本季合计”的发生额,在结出发生额后,均应在数字上下划单红线.一月份的“本月合计”发生 Checkout is a specific internal customer of accounting work. There are also specific requirements for how to settle accounts. At present, many companies and organizations do not pay attention to checkout work. They are also very inconsistent in their methods. Some only make up the closing balance. The balance of the current period will not be settled; some will be settled during the current period, and no balance will be accrued during the quarter. Others will not complete the year-end closing at the end of the year, but will not actually close the old account, resulting in an accounting file. The information is not complete. There is also inconsistency in the amount of settlement. Some of the current amount includes the balance at the beginning of the year, and some of the current amount does not include the balance at the beginning of the year. In order for the account records to accurately reflect the economic activity, I propose to the settlement method. In the following comments, seek advice from the accounting peers. 1. The general ledger must calculate the amount of “this month’s total ” and “this season’s total ”. After the amount is posted, they should all be counted up and down. Red line for “single month” in January