1, carried forward at the end of the month

After the end of an accounting period, the system will automatically transfer the balance of the income statement account to the debit and credit of this year's profit account, and generate corresponding accounting vouchers. At the same time, handle voucher posting business. The system has set up three carry-forward modes, and users can also add and modify the carry-forward modes according to their actual conditions.

2. Final settlement

At the end of the period, the accumulated debit and credit of all accounting subjects and the accumulated amount of multi-column account details are carried forward as the opening amount to participate in the accounting of the next accounting period. A function key to cancel closing is provided. When modifying the voucher of the closed accounting period, you can only modify it after canceling the closing.

Basic principles of finance:

1, cash balance principle

The principle of cash balance refers to the implementation of cash basis rather than accrual basis in financial management, which objectively requires cash income and cash expenditure to achieve dynamic balance in quantity and time, that is, cash flow balance. The basic method of maintaining cash balance is cash budget control, which can be said to be the comprehensive balance of financing plan, investment plan and distribution plan.

2, the principle of income risk

The principle of income risk means that in the process of financial management, in order to obtain income, we have to pay costs and face risks, so costs, income and risks are always interrelated and mutually restricted. Financial managers must firmly establish the trinity concept of cost, income and risk to guide various specific financial management activities.

Above content reference: Baidu Encyclopedia-Finance