企業(yè)記賬，應(yīng)該如何進(jìn)行損益類會(huì)計(jì)科目的結(jié)轉(zhuǎn)？下面就跟隨濟(jì)南代理記賬公司一起來看一下吧。

An enterprise, should be how to make profits and losses of class of accounts carried forward? Take a look at just follow the jinan bookkeeping agency company.
1、一般損益類的會(huì)計(jì)科目，月末都要結(jié)轉(zhuǎn)。結(jié)轉(zhuǎn)分錄：
1, general and losses of the accounting subjects, late will carry forward. Carry forward entry:
（1）結(jié)轉(zhuǎn)各項(xiàng)收入
(1) carry forward the incomes
借：主營(yíng)業(yè)務(wù)收入、其他業(yè)務(wù)收入、營(yíng)業(yè)外收入貸：本年利潤(rùn)
Borrow: advocate business wu income, other business income, non-operating income loans: this year's profits
（2）期間費(fèi)用的結(jié)轉(zhuǎn)借：本年利潤(rùn)
(2) the cost of carry forward during borrow: profits this year
貸：管理費(fèi)用、營(yíng)業(yè)費(fèi)用、財(cái)務(wù)費(fèi)用
Credit: management cost, operating expenses and financial expenses
（3）成本支出的結(jié)轉(zhuǎn)
(3) the cost of carry forward
借：本年利潤(rùn)
Borrow: this year's profits
貸：主營(yíng)業(yè)務(wù)成本、其他業(yè)務(wù)支出、營(yíng)業(yè)外支出
Borrow: advocate business wu cost, other business expenses and non-operating expenditures
（4）稅金的結(jié)轉(zhuǎn)
(4) tax carried forward
借：本年利潤(rùn)
Borrow: this year's profits
貸：主營(yíng)業(yè)務(wù)稅金及附加、所得稅
Borrow: advocate business wu taxes and add, income tax
2、結(jié)轉(zhuǎn)都要編制記賬憑證，根據(jù)記賬憑證登記明細(xì)帳；同時(shí)，結(jié)轉(zhuǎn)的記賬憑證要與本月記賬憑證一起，編制記賬憑證匯總表，根據(jù)記賬憑證匯總表登記總帳。
2, carry forward to proof of charge to an account, register according to proof of charge to an account separate; At the same time, carry forward the proof of charge to an account with the proof of charge to an account of this month, prepare a summary table of proof of charge to an account, according to summary table of proof of charge to an account register general ledger.
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