企業記賬，應該如何進行損益類會計科目的結轉？下面就跟隨濟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、一般損益類的會計科目，月末都要結轉。結轉分錄：
1, general and losses of the accounting subjects, late will carry forward. Carry forward entry:
（1）結轉各項收入
(1) carry forward the incomes
借：主營業務收入、其他業務收入、營業外收入貸：本年利潤
Borrow: advocate business wu income, other business income, non-operating income loans: this year's profits
（2）期間費用的結轉借：本年利潤
(2) the cost of carry forward during borrow: profits this year
貸：管理費用、營業費用、財務費用
Credit: management cost, operating expenses and financial expenses
（3）成本支出的結轉
(3) the cost of carry forward
借：本年利潤
Borrow: this year's profits
貸：主營業務成本、其他業務支出、營業外支出
Borrow: advocate business wu cost, other business expenses and non-operating expenditures
（4）稅金的結轉
(4) tax carried forward
借：本年利潤
Borrow: this year's profits
貸：主營業務稅金及附加、所得稅
Borrow: advocate business wu taxes and add, income tax
2、結轉都要編制記賬憑證，根據記賬憑證登記明細帳；同時，結轉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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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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