全额预算管理单位的年终结帐,按照现行会计制度的规定,需要设立“年终结余”帐户,把“拨入经费”的全年发生额记入“年终结余”的收方,把“经费支出”的全年发生额记入“年终结余”的付方,收、付方相抵后的余额即为年终结余,然后用 The year-end closing of the full-budget management unit requires the establishment of an “year-end balance” account in accordance with the provisions of the current accounting system. The annual amount of “appropriation for appropriation” shall be credited to the “year-end balance” and the “expenditure ”The annual amount credited to the“ year-end balance ”of the payment side, closing, the balance after the payment of offset is the year-end balance, and then use