谈更换新帐潘培元，张钦忠，嵇大海更换新帐，就是结束旧帐，重建新帐。通称“换帐。”符合规范的换帐时间一般有两种：旧年度结束，新年度开始时要换帐；遇到会计科目、核算方法发生大的变革时，也要换帐。１９９３年７月１日新旧会计制度转换时，多数企业就换了新帐。笔... On the replacement of the new account Pan Peiyuan, Zhang Qinzhong, 嵇 sea to replace the new account, is to end the old account, rebuild the new account. Commonly known as “change.” Conformity of the transfer time in general there are two: the end of the old year, the beginning of the new year to change accounts; encounter accounting subjects, accounting methods major changes, but also to change accounts. July 1, 1993 the old and new accounting system conversion, the majority of companies changed the new account. pen...