财政总预算会计将当年各种会计事项处理完毕,并上报财政总决算后,须根据上级批复决算进行调整,才能将调整后的会计科目余额转入新年度。但调整后的科目余额不可能在1月1日新帐开始时取得,因为财政总预算会计一般设有决算整理期,在12月31日之后还有许多帐项要记入,调整,且上报的决算往往要次年很迟一段时间,才能层层批复下来(这几年一般在次年6～7月,甚至迟至10月左右),其中要更动的项目一般又较多,而新年度的帐1月1日就要接着做,不能等。上下年度衔接的科目余额如用调整前的,则既不准确,又易使两年数字搭搅;如无上年结转余额,则新年度的帐又不好平。根据这种 Financial General Budget Accounting After all kinds of accounting matters have been disposed of in the year and are reported to the financial final accounts, they must be adjusted according to the final accounts approved by the higher authorities before the balance of the adjusted accounts can be transferred to the new year. However, the adjusted balance of the subjects can not be obtained at the very beginning of the new account on January 1 because the general budget accounting generally has a settlement period. Many accounts will be recorded, adjusted and reported after December 31 The final accounts are often delayed some time later in the next year, so that they can be approved at different levels (in recent years, usually in the next few years from June to July, or even late as late as October), of which the projects to be changed are generally more and new The annual account will be followed on January 1, can not wait. If the balance between the previous and the next year’s subject balance is not adjusted beforehand, it will be neither accurate nor aggravating the figures for two years. If there is no carry-over balance of the previous year, the balance of the new year will not be flat. According to this