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結(jié)轉(zhuǎn)，或期末結(jié)轉(zhuǎn)，指期末結(jié)賬時將某一賬戶的余額或差額轉(zhuǎn)入另一賬戶。這里涉及兩個賬戶，前者是轉(zhuǎn)出賬戶，后者是轉(zhuǎn)入賬戶，一般而言，結(jié)轉(zhuǎn)后，轉(zhuǎn)出賬戶將沒有余額。那么，財(cái)務(wù)人員在辦理會計(jì)結(jié)轉(zhuǎn)時，又該注意哪些問題呢?濟(jì)南代理記賬公司分享以下幾點(diǎn)：
1.結(jié)轉(zhuǎn)材料的實(shí)際成本：
在供應(yīng)過程的核算中設(shè)置了兩個賬戶來記錄材料的實(shí)際成本.
一是“在途物資”賬戶：核算企業(yè)購入尚未到達(dá)或尚未驗(yàn)收入庫的各種材料物資的實(shí)際成本;
二是“原材料”賬戶：核算企業(yè)庫存材料實(shí)際成本的增減變動及結(jié)存情況。
因而企業(yè)購入材料尚未到達(dá)或尚未驗(yàn)收入庫時應(yīng)將其實(shí)際成本記入“在途物資”賬戶，驗(yàn)收入庫后應(yīng)結(jié)轉(zhuǎn)材料的實(shí)際成本即借記“原材料”等相關(guān)賬戶，貸記“在途物資”賬戶。
1. Carry forward the actual cost of the material:
On the supply in the process of accounting set up two accounts to record the actual cost of material.
One is "in road goods and materials" account: accounting enterprise purchase has not yet arrived or not yet check incoming materials supplies the actual cost;
The second is "raw material" account: the actual changes in the increase or decrease in cost accounting business inventories materials and the status of the balance.
Thus enterprise purchase has not yet arrived or have not yet check incoming materials should be the actual costs recorded in the accounts in road goods and materials, the actual cost should be carried forward after check incoming material "raw material" and other relevant account, credit account "in road goods and materials".
2.結(jié)轉(zhuǎn)制造費(fèi)用：
在制造成本法下，產(chǎn)品的成本包括直接費(fèi)用和間接費(fèi)用兩個部分。
企業(yè)發(fā)生的各項(xiàng)直接生產(chǎn)費(fèi)用可直接記入“生產(chǎn)成本”賬戶，企業(yè)生產(chǎn)車間(部門)為生產(chǎn)產(chǎn)品而發(fā)生的各項(xiàng)間接費(fèi)用記入“制造費(fèi)用”，期末按一定標(biāo)準(zhǔn)分配記入產(chǎn)品的生產(chǎn)成本。因而，期末結(jié)轉(zhuǎn)制造費(fèi)用就是借記“生產(chǎn)成本”的相關(guān)明細(xì)賬，貸記“制造費(fèi)用”賬戶。
2. Carry forward manufacturing cost:
Under the manufacturing cost method, the cost of the product include direct costs and indirect costs of two parts.
The direct production cost can be directly credited to during the enterprise of "production cost" accounts, enterprise production workshop (department) is a product of the indirect expenses to "manufacturing cost", the final allocation according to certain standard in the production cost of products.Thus, the final manufacturing cost is carry forward debit "production cost" of the relevant subsidiary ledger, credit account "manufacturing cost".
3.結(jié)轉(zhuǎn)完工產(chǎn)品成本：
在會計(jì)核算中，“庫存商品”賬戶用來核算企業(yè)庫存的各種商品的成本。因而當(dāng)產(chǎn)品完工入庫時，應(yīng)將其成本從“生產(chǎn)成本”賬戶轉(zhuǎn)入“庫存商品”賬戶，結(jié)轉(zhuǎn)完工產(chǎn)品成本即借記“庫存商品”賬戶，貸記“生產(chǎn)成本”賬戶?！吧a(chǎn)成本”賬戶期末余額反映的是未完工產(chǎn)品的成本。
3. Account finished product cost:
In accounting, "inventory" account used in calculating the enterprise inventory cost of various kinds of goods.So when finished product warehousing, the cost should be from the account of the "production cost" to "inventory" account, account finished product cost or debit account "inventory", "production cost" account is credited."Production cost" ending balance of accounts reflect the unfinished product costs.
4.結(jié)轉(zhuǎn)已銷產(chǎn)品成本：
企業(yè)在銷售過程中，設(shè)置“主營業(yè)務(wù)成本”賬戶核算企業(yè)確認(rèn)的銷售商品，提供勞務(wù)等主營業(yè)務(wù)收入時應(yīng)結(jié)轉(zhuǎn)的成本。因而已經(jīng)確認(rèn)銷售的產(chǎn)品的成本，應(yīng)從“庫存商品”賬戶轉(zhuǎn)入“主營業(yè)務(wù)成本”賬戶，即借記“主營業(yè)務(wù)成本”賬戶，貸記“庫存商品”賬戶。
4. Account pin product cost:
Enterprises in the process of sales, set up accounting firms "main business cost" account sales of goods, providing labor services, such as main business income should be the cost of carry forward.Sales have been identified, so the cost of the product, should be "inventory" account into the "main business cost", namely "main business cost" account, credit account "inventory".
 5.期末結(jié)轉(zhuǎn)費(fèi)用類賬戶：
在會計(jì)核算中，通過設(shè)置“本年利潤”賬戶來核算企業(yè)當(dāng)期實(shí)現(xiàn)的凈利潤(或發(fā)生的凈虧損)。企業(yè)期(月)末結(jié)轉(zhuǎn)利潤時應(yīng)將損益類賬戶中的費(fèi)用類賬戶的期(月)末余額全部轉(zhuǎn)入“本年利潤”賬戶以計(jì)算企業(yè)的凈利潤(或發(fā)生的凈虧損)。
即借記“本年利潤”賬戶，貸記“主營業(yè)務(wù)成本”、“其他業(yè)務(wù)成本”、“營業(yè)稅金及附加”、“營業(yè)外支出”、“管理費(fèi)用”、“財(cái)務(wù)費(fèi)用”、“銷售費(fèi)用”、“所得稅費(fèi)用”等。結(jié)轉(zhuǎn)后各費(fèi)用類賬戶余額應(yīng)為零。
5. The final transaction expenses account:
In accounting, by setting the "profits" of the current year accounts for accounting firms in the current implementation of the net income (or net loss).Enterprise at the end of the period (month) cost of carry forward profits and losses of the type of account should be all kind account balance as at the end of the period (month) to "the profit" account to calculate the net income (or net loss).
Namely debit account "profits this year", credit "main business cost", "other business cost", "business tax and additional", "non-operating expenditures", "management fees", "financial cost", "cost of sales", "the income tax expenses", etc.Carry forward after all expenses account balance should be zero.
6.期末結(jié)轉(zhuǎn)收益類賬戶：
同樣，為計(jì)算企業(yè)的凈利潤(或發(fā)生的凈虧損)，期末需要將損益類賬戶中的收益類賬戶的期(月)末余額全部轉(zhuǎn)入“本年利潤”賬戶。
即借記“主營業(yè)務(wù)收入”、“其他業(yè)務(wù)收入”、“營業(yè)外收入”等，貸記“本年利潤”。結(jié)轉(zhuǎn)后各收益類賬戶余額應(yīng)為零。
將費(fèi)用類賬戶及收益類賬戶均轉(zhuǎn)入“本年利潤”賬戶后，“本年利潤”賬戶如為貸方余額則為從年初至本月底止實(shí)現(xiàn)的累計(jì)凈利潤，如余額在借方，則為累計(jì)凈虧損。
6. The final transaction income accounts:
Also, for calculating the net profit of the enterprise (or net loss), the final need to benefit from the profit and loss accounts all kind account balance as at the end of the period (month) into account "profits this year".
Namely, debit "advocate business wu income", "other business income", "non-operating income", credit "profits this year.Carry forward after the earnings account balance should be zero.
Will cost account and income accounts are transferred to the current year profit "account," this year's profits "accounts such as credit balance is to stop this month from the beginning of the implementation of the cumulative net profit, such as balance in the debit, it is the cumulative net loss.
7.年終結(jié)轉(zhuǎn)本年利潤：
年度終了，應(yīng)將本年實(shí)現(xiàn)的凈利潤轉(zhuǎn)入“利潤分配”賬戶，即借記“本年利潤”，貸記“利潤分配—未分配利潤”;
如為凈虧損，則借記“利潤分配—未分配利潤”，貸記“本年利潤”，結(jié)轉(zhuǎn)后“本年利潤”賬戶應(yīng)無余額。
7. The year-end carryover profits this year:
End of the year, this year should be to achieve net profit into "profit distribution" accounts, namely debit "profits this year," credit "profit distribution - undistributed profit";
If for a net loss, debit "profit distribution - undistributed profit", "this year's profits" is credited to carry forward the "profits" of the current year account should have no balance.
8.年終結(jié)轉(zhuǎn)利潤分配：
年度終了，將凈利潤按法定程序分配后，需將“利潤分配”賬戶其他明細(xì)賬戶的余額轉(zhuǎn)入“利潤分配—未分配利潤”明細(xì)賬戶，結(jié)轉(zhuǎn)后利潤分配賬戶除了“未分配利潤”明細(xì)賬戶外，其他明細(xì)賬戶均無余額。
以上是濟(jì)南代理記賬公司分享的“財(cái)務(wù)人員在辦理會計(jì)結(jié)轉(zhuǎn)的注意事項(xiàng)”。
8. Year-end carry forward profit allocation:
End of the year, the net profit after the distribution, according to legal procedure should be "profit distribution" account other subsidiary account balances into "profit distribution - undistributed profit" subsidiary account, in addition to carry forward the profit distribution after account "undistributed profits" subsidiary ledger outdoors, other subsidiary ledger worth without balance.
Above is the jinan bookkeeping agency company share "financial personnel in handling matters needing attention of accounting carry forward".
濟(jì)南代理記賬公司：http://www.www.cdmlwx.com