各医疗卫生单位根据医院会计制度和预算会计制度的规定,在结帐中要进行“过次页”、“承前页”会计核算工作。日前,各级医疗卫生单位的结帐方法比较混乱:有的单位根本不“过次页”、“承前页”;有的只盖个“过次页”、“承前页”的戳记却不结计发生额;有的“过次页”的数字中包括“本月发生额”,还包括“本年发生额”; Each medical and health unit shall, according to the provisions of the hospital accounting system and the budget accounting system, carry out the accounting work of “over page” and “previous page” in the checkout. Recently, the checkout methods of medical and health units at all levels have been quite confusing: some units do not “over-page” or “the previous pages” at all; others only cover the pages of “over pages” and “previous pages” Some amount of “overdue pages” include “this month’s amount”, but also include “this year’s amount”;