问题已解决
營(yíng)業(yè)外支出月末結(jié)轉(zhuǎn)嗎
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營(yíng)業(yè)外支出,屬于損益類科目,期末需要結(jié)轉(zhuǎn)到本年利潤(rùn),結(jié)轉(zhuǎn)后本科目無(wú)余額。
會(huì)計(jì)分錄為:
借:本年利潤(rùn)
貸:營(yíng)業(yè)外支出
2020 03/25 15:46
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2020 03/25 15:48
管理費(fèi)用月末怎么結(jié)轉(zhuǎn)
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2020 03/25 15:50
是不是所有的損益類科目月末全部結(jié)轉(zhuǎn)到本年利潤(rùn)
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2020 03/25 15:50
那主營(yíng)業(yè)務(wù)收入和營(yíng)業(yè)外收入呢
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2020 03/25 16:03
“是的。 所有損益類科目,期末都應(yīng)該結(jié)轉(zhuǎn)到本年利潤(rùn)。 到了期末損益類科目要制作憑證,都結(jié)轉(zhuǎn)到本年利潤(rùn)去,月末損益類科目一般沒(méi)有余額,
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2020 03/25 16:05
主營(yíng)業(yè)務(wù)收入和營(yíng)業(yè)外收入怎么結(jié)轉(zhuǎn)
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2020 03/25 16:30
借主營(yíng)業(yè)務(wù)收入貸本年年潤(rùn)
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