根据《会计基础工作规范》规定，月结划单线，年结划双线。
According to the accounting standards for the work of the provisions of the monthly statement of one line, the annual knot.
由使用者通报月结状态，以利会计确认每一项目作业进度，实时处理落后项目。
The users shall report the monthly balance status so that the accountant to confirm operation schedule of each item and deal with the items lagged bahind.
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