目前,大多数财政部门及主管单位对周转金续合同的管理办法是:直接在原合同上签批或重新签订合同,但不进行帐务处理。这种做法不能从会计记录上及时、准确地反映周转金续合同和到期周转金的情况。为此,建议对周转金续合同进行帐务处理。这是因为: At present, most of the financial departments and competent authorities’ management measures for working capital contracts are: signing or re-signing contracts directly in the original contract, but not accounting. This practice cannot timely and accurately reflect the circumstances of the revolving gold contract and the working capital. For this reason, it is recommended that you account for the working capital contract. This is because: