十二项记帐技术浅见７．上年结转它表示由上年度实帐户结转过来的年末余额。为了使帐年度相接，在新帐第一帐页第一帐格内将上年度实帐户年末余额结转到本年度来，变为本年的年初余额，并用借、贷表示方向。因为结转过来的余额不是本期发生额，故不应在借方或贷方再记一笔... Fourteen accounting techniques. It is carried forward from the previous year which represents the year-end balance carried over from the actual account of the previous year. In order to make the year of the account link up, the year-end balance of the actual account of the previous year will be carried over to the current year in the first account of the first account of the new account, becoming the opening balance of the current year and using the borrowing and lending directions. Because the carry-over balance is not the amount of the current period, it should not be remembered in the debtor or lender ...