财政部颁发的《会计人员工作规则》(以下简称《工作规则》)规定:“年度终了,要把各帐户的余额结转下年,并在摘要栏注明‘结转下年’字样,在下年新帐第一行余额栏填写上年结转的余额,并在摘要栏注明‘上年结转’字样”。由于每个单位会计人员对这条规定理解的不同,因此,也就有了不同的做法。一、本年帐户余额结转下年的做法。多数单位是在帐户余额的下一行摘要栏内注明“结转下年”字样,将以下的空行用斜红线划去,并盖上记帐人员印章。我认为这样的做法是对的,是符合《工作规则》要求的。但是,少数单位在帐户余额的下一行摘要栏填写“结转下年”字样以后,再在借方或贷方金额栏,填写一个和余额栏借、贷方向相反、金额相同的 The Accounting Standards for Accountants issued by the Ministry of Finance (hereinafter referred to as the “Working Rules”) stipulates: “At the end of the year, the balance of each account shall be carried forward to the next year, and the words” carry forward next year “shall be indicated in the summary column, Fill in the balance of the previous year carried forward from the balance column of the first line of next year’s new account and indicate the words ’carry-over for the previous year’ in the summary column. As each unit accountant understands this provision differently, there is a different approach. First, this year’s account balance carried forward next year’s approach. Most units indicate the words ”carry-over next year“ in the summary line of the next line of the account balance, draw the following blank line with a diagonal red line, and affix the account clerk stamp. I think such a move is correct and complies with the requirements of the ”working rules“. However, a small number of units in the next line summary of the account balance to fill in the ”carry-over next year," the words, and then in the debit or credit amount column, fill in a and the balance column to borrow, loan in the opposite direction, the same amount