Is it true or false to seal accounts and taxes during the Spring Festival?

1. The significance of closing accounts at the end of an enterprise's fiscal year lies in a complete financial summary of the enterprise's operation in one year, including the use and occupation of funds; The summary of financial indicators, such as profit level, profit and loss status, can only fully explain the operation of the enterprise when the account is closed at the end of the year. This statement is a statement of financial position.

2. Account opening: After the annual account closing, the enterprise can open an account. According to the accounting period, in general, the account will be opened on the following year 1 month 1 day. For example, 17 years later, 18 65438+ 10/0/is the bookkeeping date.