换帐,就是结束旧帐,重建新帐。符合规范的换帐时间一般有两种:一是旧会计年度结束,新会计年度开始时要换帐;二是遇到会计科目、核算方法发生大的变革时,往往也要换帐。如1993年7月1日起企业按新的行业会计制度执行时,多数企业就换了新帐。 一、会计实践中换帐存在的问题 由于对换帐的条件、时间和范围掌握得不准确,就造成该换帐的没有 The change of account is to end the old account and rebuild the new one. There are generally two types of transaction time that meet the specifications: one is the end of the old fiscal year, and the first is to change the account at the beginning of the new fiscal year. Second, when major changes are made to accounting methods and accounting methods, they often need to be changed. As of July 1, 1993, when companies implemented the new industry accounting system, most companies changed their new accounts. I. Problems in accounting in accounting practices Due to the inaccurate understanding of the conditions, timing, and scope of the exchange, there was no change in the account.