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《财务与会计》1983年第7期“‘过次页’‘承前页’小议”一文的作者认为,“过次页”的合计数,应当是“过次页”那个月的月初起至“过次页”之时止的“本月发生额”数字.这样,就完全否定了自年初起至“过次页”时止累计数的用法。我的看法是,在我们会计工作中,由于对各类帐户记录计算的要求不尽相同,因而“过次页”“承前页”的两种方法,往往是共存的,各有其用途和作用.
The author of the article “Finance and Accounting”, No. 7, 1983, “Previous Times”, “Previous Times,” said that the total number of “Last Pages” should be “Last Page” The number of “amount of this month” from the beginning of the month until the end of the “page has been exceeded.” In this way, we completely negate the use of the accumulated number from the beginning of the year until the “page is over” . My opinion is that in our accounting work, due to the different requirements for calculating various types of account records, the two methods of “page”, “page” often coexist, and each has Its purpose and role.