上年结转是指把本会计年度末的余额转到下个会计年度。
问：对总账进行年结的时候，提示“为使用后的第一年，不需要执行上年结转！”不能结转。
Q: when was the year end of the ledgers, suggesting that "for the first year after use, do not need to perform over! " Cannot bear to.
企业当年实现营业外汇收支平衡有余是指本年实现营业外汇收入大于本年营业外汇支出，不包括上年结转余额。
A favorable balance of payments in forex of a calendar year refers to greater forex earnings than expenditures within the same year, excluding the amount carried over from the previous year.
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