如何过新账浅议新旧会计制度科目余额对照衔接办法●黎钟新的预算会计制度将于１９９８年１月１日起实施，各单位都将面临如何过新账的问题。到１９９８年初，如何把旧账的余额，结转到新年度的账户上去，不只是继续业务活动的需要，也是保证新制度平稳过渡的重要步骤。为... How new account As soon as possible to discuss the old and new accounting system Subject balance Control approach ● Li Zhongxin’s budget accounting system will be implemented on January 1, 1998, all units will face the issue of how to spend a new account. By the beginning of 1998, how to transfer the balance of the old account to the account of the new year was not just the need to continue its business activities, but also an important step in ensuring a smooth transition of the new system. for...