六、月末结帐在采用早先的处理方法时,一个特殊的问题就是月底的余额结算。因为时间上有冲突,在本期的所有发生额尚未结清和过帐之前,下期的发生额就已经有了。鉴于这种情况,通常就采取这样的程序,那就是在所有旧帐还未结清之前,就不过新帐。这种处理程序,除了带来管理方面和文书档案方面的问题外,它还是造成平时工作量不均衡和月末工作量过分集中的一个因素。 Sixth, the end of the month checkout When using the previous treatment method, a special problem is the balance settlement at the end of the month. Because of the conflict in time, the amount incurred in the next period already exists before all the balances in this period have been settled and posted. In view of this situation, such a procedure is usually adopted, that is, before all the old accounts have not been settled, no new accounts are left. This process, in addition to bringing problems in terms of management and documentation, has contributed to the unbalanced daily workload and the excessive concentration of workload at the end of the month.