财政部1988年3月颁发的《会计制度问题解答》第146条,对帐户结算发生额问题作过规定,其内容:一是各项应收应付款和财产物资明细帐,不需按月结计发生额和累计发生额;二是现金和银行存款日记帐、收入和费用明细帐等需按月结计发生额,不需按月结计累计发生额;三是产品销售、利润明细帐等,需按月结出发生额和 The 146th article of the “Audit System Question Answer” issued by the Ministry of Finance in March 1988 stipulated the issue of account settlement balances. The contents of the accounts are as follows: 1. Detailed accounts of receivables and property and materials are not required. Accounting for the amount and accrued amount; Second, cash and bank deposit journals, income, and expense breakdown accounts are required to be settled on a monthly basis, and there is no need to accumulate monthly accumulative amounts; third, product sales, profit breakdowns, etc. , need to bear the amount of monthly payments and