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依据财政部《会计基础工作规范》关于年度终了账户余额结转下年的规定,论述直接结转、表式结转和分录结转,提出“同向平移”是新旧账结转的基本形式,从而确定“表式结转”是必然选择。结论:同向平移是《规范规定》的理论概括,新旧账结转的基本形式,表式结转是新旧账结转的优选方案。
According to the provisions of the “Accounting Standards for Foundation Work” of the Ministry of Finance on the carrying amount of the balance of account held at the end of the year, we shall discuss the direct carry-over, the form carry-over and the carry-over of entries, and propose that the “same direction shift” The basic form, so as to determine the “table carry” is an inevitable choice. Conclusions: The same direction translation is the theoretical summary of “normative provisions”, the basic form of the transfer between new and old accounts, and the tabular carry-over is the preferred option for transferring old and new accounts.