我对更换新帐户的一点建议

• 作 者: 陈水并
• 出 处: 广西会计
• 发表日期: 1990年02期
• 关键词: 委托银行收款 应付款 在途商品

会计人员在年度更换新帐户时,一般把余额直接转新帐户第一行“余额”栏,并在旧帐户最后一行摘要中注明“结转下年”,在新帐户第一行“摘要”中注明“上年结转”。但如“应收应付货款”、“其他应收应付款”、“待决应收款”,“在途商品”、“库存供应商品”、“库存农村产品”、“委托银行收款”、

Accountants in the annual replacement of new accounts, the general balance directly to the first line of the new account “balance” column, and in the last line of the old account summary “carry forward next year” in the first line of the new account “Summary” In the “last year carried forward.” However, such as “accounts receivable and payable”, “other accounts payable”, “pending receivables”, “goods in transit”, “inventory of supply of goods”, “stock of rural products”, “entrusted bank receivables”