《财务与会计》1989年第9期刊载的健伟同志的《结账规定要统一》一文,提出了“结账规定要统一”的意见。对此,笔者十分赞同。但又深感文中提出的建议,不尽全面和正确,不符合有关统一规定,故冒昧提出不同意见,供同行们参考。如何结账,财政部在1984年印发的《会计人员工作规则》中已作了具体规定,1988年财政部会计事务管理司又在《会计制度问题解答》一书中作了详细的说明。现在,全国各地正在开展会计工作“达标升级”活动,为了配合这一活动的开展,笔者认为应以财政部门的统一规定为标准,否则,仍难达到真正的统一。为此,特将有关结账的规定作一综述。 (一)不同账户的结账方法不同,分述如下: 1.对不需要按月结计本期发生额的账户,每次记 Comrade Jian Wei published in “Finance and Accounting”, No. 9, 1989, “unity of check-out rules,” put forward the opinion that “the checkout rules should be unified.” In this regard, I very much agree. However, I deeply feel that the proposals put forward in the paper are not comprehensive and correct and do not comply with the relevant provisions. Therefore, I presumptuously put forward different opinions for the consideration of my colleagues. How to check out, the Ministry of Finance issued in 1984, “Accounting Staff Rules” has made specific provisions in 1988, the Ministry of Finance Accounting Services Management Department in the “accounting system to answer questions,” a book made a detailed description. Now, throughout the country, accounting work is being carried out. In order to cooperate with this activity, I think that the uniform provisions of the financial sector should be taken as the standard. Otherwise, it is still difficult to achieve a true unity. To this end, especially the provisions of the checkout for a review. (A) Different accounts with different methods of settlement, are described as follows: 1. Do not need to account for the current month by the end of the current account, each record