每个企业的成长过程都有迹可循，在初创时期的公司都是从一两个员工增长到现在的规模的，其中的艰辛与付出是每一位参与者都能深深体会的。
The growth process of each enterprise has traces to follow. During the start-up period, the company has grown from one or two employees to the current scale, and each participant can deeply understand the hardships and efforts.
在一家企业经营发展的过程中，也许在最初的企业管理方面并不那么规范，财务方面也会留下一些旧账。
In the process of an enterprise's operation and development, perhaps the initial enterprise management is not so standardized, and some old accounts will be left in finance.
比如，财务人员会错记、会漏记，也会因为经验不足而发生科目设置不当的问题；
For example, financial personnel may make mistakes and omissions, and may have improper subject setting due to lack of experience;
而且由于人员的流动性会出现财务人员的更换从而导致交接不清楚的情况。
Moreover, due to the mobility of personnel, there will be the replacement of financial personnel, resulting in unclear handover.
这些原因都会出现旧账遗留的问题。这些问题如果不能很好的处理解决，就会为企业带来经济损失和一系列的可怕的财务风险。
For these reasons, there will be problems left over from old accounts. If these problems can not be well handled and solved, they will bring economic losses and a series of terrible financial risks to enterprises.
及时的清理企业旧账对于保障企业的财务安全具有异常重要的意义。
Timely clearing up the old accounts of enterprises is of great significance to ensure the financial safety of enterprises.