这里说的“账中账”是一种新的会计违纪行为。其做法是,把会计业务刚发生时的部分凭证记入财务大账,掩盖其后来发生的、大量没有入账的财务收支活动。有的表现为会计事项发生的“头”在账内,而“尾”却在账外;有的以“部分入账事项”代替“全部 Here said ”account “ is a new accounting misconduct. The practice is to put part of the accounting business just occurred when a large financial certificate, to cover the subsequent occurrence of a large number of unrecounted financial revenue and expenditure activities. Some of the performance of the accounting matters occurred in the ”head “ in the account, and ”tail “ is in the accounts; some ”“ part of the entries ”instead of " all