closing entry怎么做_月结转会计分录（Monthly closing journal entry）.doc

月结转会计分录(Monthly closing journal entry)

月结转会计分录(Monthly closing journal entry)

First, the staff welfare benefits, staff education fees, union funds

1, according to the total wages of 14% extraction of employee welfare fees: management costs - welfare Loans: payable welfare benefits

2, according to the total wages of 1.5% extraction of staff education fees: management costs - staff education fees: other should pay - staff education fees

3, according to the total wages of 2% extraction union funds: borrow management expenses union funds loan: other should pay - union funds

Two, fixed assets depreciation

Management costs - depreciation charges: accumulated depreciation

Three, amortization costs: management fees (or operating expenses, etc.)

Deferred expenses (or long-term prepaid expenses)

Four, raise taxes

Taxes and surcharges on main business

Credit: tax payable - sales tax

Credit: tax payable - urban construction tax

Loan: other accounts payable -- education surcharge

Five. Bring in a variety of income

1. Carry on the main business

Borrow: main business income loan: this year's profit

2, carry forward other business income

Other business income: current year profit

3, carry over income from operating outside: outside business income loan: this year's profit

Six, carrying costs, expenses, taxes

1, the carrying cost of borrowing: this year's profit Loans: the main business costs

2. Carry over other business expenses

Profit from this year: other business expenses

3. Carry over expenses

Profit from this year: non operating expenses

4, transfer taxes

Profit from this year: taxes and surcharges on the main business

Seven. Transfer all expenses

1, transfer management costs

Profit from this year: management fees

2. Carrying over financial expenses

Credit: profit for the year: financial expense

3. Operating expenses

Profit from this year: operating expenses

Eight quarter income tax

1, extraction time

Income tax credit: tax payable - income tax

2, carry over income tax

Profit from this year: income tax

3, turn over