天气预报 > 其他 > 请月末一般要结转哪些科目
请月末一般要结转哪些科目
更新时间: 2020-09-24 00:00:00  

1、收入:借方记主营业务收入、其他业务收入、营业外收入,贷方记本年利润;

2、期间费用:借方记本年利润,贷方记管理费用、营业费用、财务费用;

3、成本、支出:借方记本年利润,贷方记主营业务成本、其他业务支出、营业外支出;

4、税金:借方记本年利润,贷方记主营业务税金及附加、所得税。

关键词: 月末 一般 结转 哪些 科目

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