“两总制”,即总会计、总出纳统一核算制度,总出纳负责各专业帐的银行存款、现金、有价证券的结算;总会计由预算会计兼任,亦称总预算会计,负责各专业帐的监督和反映,统括各专业帐的资金核算,其他专业会计不再进行“银行存款”、“有价证券”科目的核算,只设立“与预算往来”户进行指标结算。 The “two systems”, that is, the total accounting, cashier unified accounting system, the total cashier is responsible for the professional accounts of bank deposits, cash, securities settlement; total accounting by the budget accounting concurrently, also known as the total budget accounting, is responsible for various professions The supervision and reflection of the accounts include the accounting of all professional accounts. Other professional accounts no longer carry out the accounting of “bank deposits” and “securities” subjects, but only set up “settlement with accounts” households.