结转，或期末结转，指期末结账时将某一账户的余额或差额转入另一账户。这里涉及两个账户，前者是转出账户，后者是转入账户，一般而言，结转后，转出账户将没有余额。那么，财务人员在办理会计结转时，又该注意哪些问题呢?济南代理记账公司分享以下几点：
1.结转材料的实际成本：
在供应过程的核算中设置了两个账户来记录材料的实际成本.
一是“在途物资”账户：核算企业购入尚未到达或尚未验收入库的各种材料物资的实际成本;
二是“原材料”账户：核算企业库存材料实际成本的增减变动及结存情况。
因而企业购入材料尚未到达或尚未验收入库时应将其实际成本记入“在途物资”账户，验收入库后应结转材料的实际成本即借记“原材料”等相关账户，贷记“在途物资”账户。
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.结转制造费用：
在制造成本法下，产品的成本包括直接费用和间接费用两个部分。
企业发生的各项直接生产费用可直接记入“生产成本”账户，企业生产车间(部门)为生产产品而发生的各项间接费用记入“制造费用”，期末按一定标准分配记入产品的生产成本。因而，期末结转制造费用就是借记“生产成本”的相关明细账，贷记“制造费用”账户。
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.结转完工产品成本：
在会计核算中，“库存商品”账户用来核算企业库存的各种商品的成本。因而当产品完工入库时，应将其成本从“生产成本”账户转入“库存商品”账户，结转完工产品成本即借记“库存商品”账户，贷记“生产成本”账户。“生产成本”账户期末余额反映的是未完工产品的成本。
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.结转已销产品成本：
企业在销售过程中，设置“主营业务成本”账户核算企业确认的销售商品，提供劳务等主营业务收入时应结转的成本。因而已经确认销售的产品的成本，应从“库存商品”账户转入“主营业务成本”账户，即借记“主营业务成本”账户，贷记“库存商品”账户。
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.期末结转费用类账户：
在会计核算中，通过设置“本年利润”账户来核算企业当期实现的净利润(或发生的净亏损)。企业期(月)末结转利润时应将损益类账户中的费用类账户的期(月)末余额全部转入“本年利润”账户以计算企业的净利润(或发生的净亏损)。
即借记“本年利润”账户，贷记“主营业务成本”、“其他业务成本”、“营业税金及附加”、“营业外支出”、“管理费用”、“财务费用”、“销售费用”、“所得税费用”等。结转后各费用类账户余额应为零。
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.期末结转收益类账户：
同样，为计算企业的净利润(或发生的净亏损)，期末需要将损益类账户中的收益类账户的期(月)末余额全部转入“本年利润”账户。
即借记“主营业务收入”、“其他业务收入”、“营业外收入”等，贷记“本年利润”。结转后各收益类账户余额应为零。
将费用类账户及收益类账户均转入“本年利润”账户后，“本年利润”账户如为贷方余额则为从年初至本月底止实现的累计净利润，如余额在借方，则为累计净亏损。
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.年终结转本年利润：
年度终了，应将本年实现的净利润转入“利润分配”账户，即借记“本年利润”，贷记“利润分配—未分配利润”;
如为净亏损，则借记“利润分配—未分配利润”，贷记“本年利润”，结转后“本年利润”账户应无余额。
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.年终结转利润分配：
年度终了，将净利润按法定程序分配后，需将“利润分配”账户其他明细账户的余额转入“利润分配—未分配利润”明细账户，结转后利润分配账户除了“未分配利润”明细账户外，其他明细账户均无余额。
以上是济南代理记账公司分享的“财务人员在办理会计结转的注意事项”。
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".
济南代理记账公司：http://www.jnqqjz.com
