费用帐在采用不设借贷、增减栏的多栏式帐页时,按《会计人员工作规则》规定,记帐时登记减少数,冲帐时用红字冲销。由于费用科目的月末余额,要在月末全部结转有关成本科目,因此费用帐户的月末余额是零。可是我们发现我市大部分单位在月末结帐后,除在摘要栏内加盖“本月合计”戳记外,并在同行重新填上当月的费用余额。笔者认为,月末的费用帐户既已全部冲平,帐上不应再保留余额。为了便于 In the case of a multi-column account page without a loan, increase or decrease, the expense account shall be stipulated in the “Regulations for the Accounting Personnel” and shall be recorded at the time of bookkeeping, and shall be written off in red when cancelled. Due to the month-end balance of the expense account, all relevant cost accounts are carried forward at the end of the month, so the end-of-month balance of the expense account is zero. However, we found that most units in the city after the end of the checkout at the end of the month, in addition to stamped in the summary column “total of this month” stamp, and re-filled in the peer’s fee balance of the month. The author believes that the end of the month’s expense account has been fully flushed, and no balance should be kept on the account. For convenience