结帐是会计工作的一项具体内容,月度、季度、年度终了,都要进行结帐。把各种帐簿记录结算清楚,据以编制会计报表,并检查和分析一定时期内所发生的经济业务情况。结帐工作,不单纯是为了把帐结平,对于提高会计工作质量,发挥会计的应有作用,都具有重要的意义。目前,有不少企业单位不重视结帐工作,结帐方法也很不一致。有的单位只结出期末余额,不结计本期发生额;有的结计本期发生额,不结计本季发生额或累计发生额;有的在年度终了不办理年终结帐,实际上没有结束旧帐,致使会计档案资料不够完整。为了使帐户 Checkout is a specific accounting work, monthly, quarterly, year-end, have to checkout. Clearly record all kinds of books and records, prepare accounting statements accordingly, and examine and analyze the economic operations that take place in a given period of time. Checkout work, not simply to account balance, to improve the quality of accounting work, to play the due role of accounting, are of great significance. At present, many enterprises do not attach importance to checkout work, checkout method is very inconsistent. Some units only come to the end of the balance, do not make a balance of the current period; some of the current amount of the current period, do not make up the amount of the season occurred or the cumulative amount; some at the end of the year does not apply for year-end closing, the actual There is no end of the old account, resulting in incomplete accounting file information. In order to make the account