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結(jié)轉(zhuǎn)是什么意思?有哪些科目需要結(jié)轉(zhuǎn)?
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“結(jié)轉(zhuǎn),或期末結(jié)轉(zhuǎn),指期末結(jié)賬時(shí)將某一賬戶的余額或差額轉(zhuǎn)入另一賬戶。這里涉及兩個(gè)賬戶,前者是轉(zhuǎn)出賬戶,后者是轉(zhuǎn)入賬戶,一般而言,結(jié)轉(zhuǎn)后,轉(zhuǎn)出賬戶將沒(méi)有余額?!?期末結(jié)轉(zhuǎn)成本? 結(jié)轉(zhuǎn)損益??
2020 11/17 14:36
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