企业记账，应该如何进行损益类会计科目的结转？下面就跟随济南代理记账公司一起来看一下吧。
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、一般损益类的会计科目，月末都要结转。结转分录：
1, general and losses of the accounting subjects, late will carry forward. Carry forward entry:
（1）结转各项收入
(1) carry forward the incomes
借：主营业务收入、其他业务收入、营业外收入贷：本年利润
Borrow: advocate business wu income, other business income, non-operating income loans: this year's profits
（2）期间费用的结转借：本年利润
(2) the cost of carry forward during borrow: profits this year
贷：管理费用、营业费用、财务费用
Credit: management cost, operating expenses and financial expenses
（3）成本支出的结转
(3) the cost of carry forward
借：本年利润
Borrow: this year's profits
贷：主营业务成本、其他业务支出、营业外支出
Borrow: advocate business wu cost, other business expenses and non-operating expenditures
（4）税金的结转
(4) tax carried forward
借：本年利润
Borrow: this year's profits
贷：主营业务税金及附加、所得税
Borrow: advocate business wu taxes and add, income tax
2、结转都要编制记账凭证，根据记账凭证登记明细帐；同时，结转的记账凭证要与本月记账凭证一起，编制记账凭证汇总表，根据记账凭证汇总表登记总帐。
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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Offer a complete range of jinan jinan springs clear financial bookkeeping agency company, if necessary, please phone contact, sincerely to you, sincere service, customer satisfaction is our constant aim.
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