会计工作的整顿千头万绪,其中有一个正常秩序的重大问题尚未引起大家的重视,这就是一个结帐期问题。现在有的企业采取结帐的办法,以达到提前出报表的目的,提前三天的规定每月27日为结帐日期,提前五天的规定每月25日为结帐日期,这是目前比较普遍的一种现象,严重地影响帐证报表及盈亏的真实性。一、我国国营企业一般都采用权责发生制。期末对某些收益和费用要进行预提和摊销,以便准确计算各期的收益、费用、利润或亏损。由于提前结帐,违反了权责发生制,是不科学的。二、帐簿的记录不能说明资金占用和资金来源 The rectification of accounting work is very complicated, and one of the major issues of normal order has not attracted everyone’s attention. This is a question of the closing period. Some companies now adopt a checkout method to achieve the goal of early reporting. The three-day advance rule provides a check-out date on the 27th of each month. The five-day advance rule provides the check-out date on the 25th of each month. This is the current comparison. A common phenomenon seriously affects the authenticity of accounting statements and profit and loss. First, China’s state-owned enterprises generally adopt an accrual basis. At the end of the period, certain income and expenses are to be withdrawn and amortized in order to accurately calculate the income, expenses, profits or losses for each period. It is unscientific to violate the accrual system due to early settlement. Second, accounting records can not explain the capital occupation and funding sources