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下列賬戶中,年末結(jié)轉(zhuǎn)后無余額的有( )。 A、預(yù)付賬款 B、本年利潤 C、稅金及附加 D、利潤分配 『正確答案』BC 『答案解析』選項(xiàng)B屬于所有者權(quán)益類科目,但年末需結(jié)轉(zhuǎn)至 利潤分配,結(jié)轉(zhuǎn)后該科目無余額;C屬于損益類賬戶,年末結(jié)轉(zhuǎn)后 無余額 為甚么不選A和D
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你好,預(yù)付賬款,利潤分配都是可能有余額的,損益科目結(jié)轉(zhuǎn)之后才沒有余額的
2018 04/12 11:42
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2018 04/12 13:23
你好,預(yù)付賬款是資產(chǎn)科目,利潤分配是所有者權(quán)益科目
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2018 04/12 13:19
預(yù)付賬款,利潤分配是什么科目
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