问题已解决
為什么收入類賬戶是借方期末要轉(zhuǎn)入本年利潤(rùn)呢?收入類賬戶的的貸方是本期增加額,表明收入增加,這樣分析應(yīng)該是貸方啊……
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你好,同學(xué),企業(yè)確認(rèn)收入時(shí),主營(yíng)業(yè)務(wù)收入是在貸方確認(rèn)的,期末結(jié)轉(zhuǎn)主營(yíng)業(yè)務(wù)收入的時(shí)候就應(yīng)該結(jié)轉(zhuǎn)到本年利潤(rùn)的借方,對(duì)吧?本年利潤(rùn)的借方代表虧損及利潤(rùn)的轉(zhuǎn)出 ,貸方代表盈利及利潤(rùn)的轉(zhuǎn)入,那么結(jié)轉(zhuǎn)主營(yíng)業(yè)務(wù)收入時(shí)就應(yīng)該借:主營(yíng)業(yè)務(wù)收入 貸:本年利潤(rùn)
2019 01/22 14:02
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答疑小王老師 
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2019 01/22 14:02
你好,同學(xué),企業(yè)確認(rèn)收入時(shí),主營(yíng)業(yè)務(wù)收入是在貸方確認(rèn)的,期末結(jié)轉(zhuǎn)主營(yíng)業(yè)務(wù)收入的時(shí)候就應(yīng)該結(jié)轉(zhuǎn)到本年利潤(rùn)的借方,對(duì)吧?本年利潤(rùn)的借方代表虧損及利潤(rùn)的轉(zhuǎn)出 ,貸方代表盈利及利潤(rùn)的轉(zhuǎn)入,那么結(jié)轉(zhuǎn)主營(yíng)業(yè)務(wù)收入時(shí)就應(yīng)該借:主營(yíng)業(yè)務(wù)收入 貸:本年利潤(rùn)
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答疑小王老師 
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2019 01/22 14:02
你好,同學(xué),企業(yè)確認(rèn)收入時(shí),主營(yíng)業(yè)務(wù)收入是在貸方確認(rèn)的,期末結(jié)轉(zhuǎn)主營(yíng)業(yè)務(wù)收入的時(shí)候就應(yīng)該結(jié)轉(zhuǎn)到本年利潤(rùn)的借方,對(duì)吧?本年利潤(rùn)的借方代表虧損及利潤(rùn)的轉(zhuǎn)出 ,貸方代表盈利及利潤(rùn)的轉(zhuǎn)入,那么結(jié)轉(zhuǎn)主營(yíng)業(yè)務(wù)收入時(shí)就應(yīng)該借:主營(yíng)業(yè)務(wù)收入 貸:本年利潤(rùn)
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2019 01/22 14:05
結(jié)轉(zhuǎn)收入不應(yīng)該轉(zhuǎn)到本年利潤(rùn)的貸方嘛
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2019 01/22 14:06
而且是從收入類的借方轉(zhuǎn)出的啊。我不明白為什么要從收入的借方轉(zhuǎn)出
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答疑小王老師 
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2019 01/22 14:09
你好,同學(xué),企業(yè)確認(rèn)收入時(shí)做的分錄是不是這樣的:借:應(yīng)收賬款(銀行存款)貸:主營(yíng)業(yè)務(wù)收入 應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅),期末將主營(yíng)業(yè)務(wù)收入的貸方余額轉(zhuǎn)入到本年利潤(rùn)的借方,將主營(yíng)業(yè)務(wù)收入賬戶結(jié)平,即:借:主營(yíng)業(yè)務(wù)收入 貸:本年利潤(rùn),本年利潤(rùn)的貸方余額表示盈利及利潤(rùn)的轉(zhuǎn)入。
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2019 01/22 14:11
好的謝謝老師 明白了
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答疑小王老師 
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2019 01/22 14:13
你好,同學(xué),不客氣的,明白了就好哈。
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