问题已解决
結(jié)轉(zhuǎn)損益的時候圖中兩筆分錄和我這一筆分錄是不是都對? 借:本年利潤 873.79 借:主營業(yè)務收入 29126.21 貸:管理費用 30000
FAILED
FAILED
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你好,結(jié)轉(zhuǎn)分錄正確的!
2018 12/09 13:25
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2018 12/09 13:26
是這兩種方法都對嗎?
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2018 12/09 13:27
為什么要
借本年利潤?在貸方寫29126.21
貸主營業(yè)務收入?在借方寫29126.21
這是為什么呢?
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2018 12/09 13:30
都對的
實質(zhì)是,要把主營業(yè)務收入與管理費用的科目余額沖成0,金額全轉(zhuǎn)到本年利潤 科目!
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2018 12/09 13:32
這樣做兩筆會計分錄,和我做一筆會計分錄,在做試算平衡的時候,做一筆會計分錄的本期發(fā)生就會比做兩筆的少
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2018 12/09 13:36
一筆分錄,就是把二筆分錄的本年利潤 加了起來而矣,并沒有實質(zhì)性的區(qū)別
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