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1.结转。期末结帐时,将某一帐户的余额或差额转入另一帐户,叫做“结转”。例如,月终分摊“共同费用”、“综合费用”至各专业;年终将“业务收入”、“业务支出”等转入“收支差额”帐户。另外,余额过帐页,以及年终余额度新帐页也称结转。2.冲转。又叫“转销”。就是将某一帐户的余额转入另一帐户,使帐户余额减少。如月终根据材料消耗,摊“材料价格差异”于相关专业费用中,以减少该帐户余额。又如,将已完工的专项工程成本,即“专项工程支出”转入“专用基金”帐户,同时减少两个帐户的余额。
1. Carry over. At the end of the closing period, transferring the balance or balance of an account to another account is called “carryover”. For example, at the end of the month, the “common expenses” and “comprehensive expenses” will be allocated to various professions; at the end of the year, “business income” and “operating expenses” will be transferred to accounts with “balance of receipts and payments”. In addition, the balance posting page and the year-end balance new account page are also called carry forward. 2. Turn around. Also called “retransfer.” It means that the balance of one account is transferred to another account and the balance of the account is reduced. According to the material consumption at the end of the month, the “material price difference” is spread out in the related professional fees to reduce the account balance. Another example is to transfer the completed special project cost, ie “special project expenditure”, to the “special fund” account, while reducing the balance of the two accounts.