《会计人员工作规则》对新的会计年度的新帐如何结转上年年末余额作了明确规定,但在实际工作中容易被忽视。我认为,在新帐上除必须注明“上年结转”外,还应将旧帐的主要内容附注在摘要栏里,尤其是经济业务频繁、有待继续清理和核对的帐户更为必要,如“委托加工材料”、“其他货币资金”、“其他应收款”、“应收销货款”、“应付购货款”、“专项应收款”、“其他应付款”“专项应付款”等帐户(主要是指明细帐户)。所 The “Accounting Staff Working Rules” clearly stipulates how the new accounts for the new fiscal year carry forward the balance at the end of the previous year, but they are easily overlooked in practical work. In my opinion, in addition to the “new year carryover”, the new account should also note the main contents of the old account in the summary column. In particular, it is more necessary for the accounts with frequent economic activities to be continuously cleared and checked. Such as “consigned processing materials”, “other monetary funds”, “other receivables”, “receivables and payment”, “payable purchases”, “special receivables”, “other payables”, “special payables” And other accounts (mainly designated accounts). By