“并帐”是指将两套或两套以上的总帐及其所属的明细帐,合并为一套总帐和明细帐的帐务处理。企业并帐一般有两种方式:一是将原有的两个或两个以上企业的帐户结清,另建一套新帐。此种方式适用于企业的“改组合并”,即原有的两个或两个以上企业的建制全部撤销,重新组建一个新的企业。二是以其中的一个企业的接收单位,将另一个(或几个)企业全部帐户结清,记入接收单位帐户。此种方式适用于企业的“吸收合 “Reconciliation” refers to the consolidation of two or more sets of general ledgers and their subsidiary ledgers into a single general ledger and subsidiary ledger. There are generally two ways to make a business account: one is to settle the account of two or more original businesses and create another new account. This method is applicable to the “reorganization and merger” of an enterprise, that is, the original establishment of two or more enterprises is completely revoked and a new enterprise reorganized. Second, one of the enterprises receiving units, the other (or a few) all the accounts of enterprises settled, credited to the receiving unit account. This method is suitable for business "absorption together