最近一些财会刊物对“转下页”、“承上页”应列什么数字的问题有些争论。我认为“转下页”的数字,不论是什么帐户都应列月初起至“转下页”时止的本月发生额的合计数。理由如下: 一、便于查对核算帐目我们知道,任何一个帐户的当月的余额都是根据月初余额加减本月发生额计算出来的。在编制科目余额表试算是否平衡时,也是以期初余额加减本期发生额得出期末余额的。所以,每个会计科目当月的发生额也就是其所属各个明细帐户相加的当月发生额。如果发生额不平衡,可把每个会计科目与其统驭的明细帐户的当月发生额逐个核对,便很容易查出是哪一个帐户发生差错。若只有累计发生额而没有当月发生额,便难以查找。特别是原材料科目,因为它的明细帐户较多,往往会出现明细帐与总帐不符。虽然结出各个明细帐户的本月发生额工作量较大,但有了本月发生额 Recently, some accounting publications disputed the issue of what numbers should be listed on the next page and on the previous page. In my opinion, the number on the next page, regardless of the account, should be the sum of the amount of the current month’s amount from the beginning of the month to the time of “turning to the next page.” The reasons are as follows: 1. It is easy to check the accounting accounts. We know that the balance of the current month of any account is calculated based on the balance of the beginning and end of the month plus or minus the amount of this month. When calculating the balance of the account balance sheet, the opening balance is calculated by adding or subtracting the current period balance from the opening balance. Therefore, the amount of the monthly occurrence of each accounting item is the amount of the monthly sum to which each detailed account belongs. If there is an amount of imbalance, it is easy to find out which account has been mistaken by checking each month’s amount of each account and its detailed account. If you only have a cumulative amount and you do not have a monthly amount, it will be difficult to find. Especially for raw materials, because it has more detailed accounts, it often happens that the subsidiary account does not match the general ledger. Although the amount of work that took place in each detail account this month was relatively large, it occurred in the current month.