一、月末结账的时点问题月末结账的时点一般都是自然月末,实践中也有些单位因为自身的业务量比较大,自己定义结账日,如以每月25日为结账日等。笔者比较倾向于按自然月结账,这样做有以下三方面益处:1.可以与税务同步,减少不必要的税务风险。税法是按自然月来定义税务期间的,会计 First, the end of the month when the checkout The end of the month when the checkout is generally the end of the month, in practice, some units because of their relatively large amount of business, their own definition of the closing date, such as the 25th of each month as the closing date. The author prefers to check out by natural month, which has the following three benefits: 1. It can be synchronized with taxation to reduce unnecessary tax risks. Tax law is defined by the natural monthly tax period, accounting