看了《财务与会计》83年第7期承傲章同志《“过次页”、“承前页”小议》一文,本人有点不同看法.承同志主张“过次页”的总计数,应当是“过次页”那个月月初起至“过次页”之时止的“本月发生额”合计数,并提了三点理由.我认为应按不同的会计科目来确定,不能一概而论.如工业企业的“(?)售”、生产费用类的“基本生产”等科目及其明细科目,商业企业的“营业收入”、“营业成本”、“费 I read the ”Finance and Accounting“ 83 No. 7 Comrade Cheng Aozhang ”“ page ”, “ bearing the previous page ”a small discussion,“ a little different views of my comrades advocate ”, The total number of“ this month’s balances ”should be the number of“ this month’s balance ”from the beginning of that month until the page of“ excessive pages ”and give three reasons. I think Should be determined by different accounts, can not be generalized, such as industrial enterprises “(?) Sales ”, production costs category “basic production ” and other subjects and their subjects, commercial enterprises “, ” Operating costs “, ” fee