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Tue Jun 12 15:58:48 CST 2018
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更换新账时，将上年各账户的期末余额直接抄到本年初账簿有关账户的第一行余额栏内摘要栏内注明“上年结转”字样，这种转抄不需做任何会计分录。（ ）
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更换新账时，将上年各账户的期末余额直接抄到本年初账簿有关账户的第一行余额栏内摘要栏内注明“上年结转”字样，这种转抄不需做任何会计分录。（ ）
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