結轉，或期末結轉，指期末結賬時將某一賬戶的余額或差額轉入另一賬戶。這里涉及兩個賬戶，前者是轉出賬戶，后者是轉入賬戶，一般而言，結轉后，轉出賬戶將沒有余額。那么，財務人員在辦理會計結轉時，又該注意哪些問題呢?濟南代理記賬公司分享以下幾點：
1.結轉材料的實際成本：
在供應過程的核算中設置了兩個賬戶來記錄材料的實際成本.
一是“在途物資”賬戶：核算企業購入尚未到達或尚未驗收入庫的各種材料物資的實際成本;
二是“原材料”賬戶：核算企業庫存材料實際成本的增減變動及結存情況。
因而企業購入材料尚未到達或尚未驗收入庫時應將其實際成本記入“在途物資”賬戶，驗收入庫后應結轉材料的實際成本即借記“原材料”等相關賬戶，貸記“在途物資”賬戶。
1. Carry forward the actual cost of the material:
On the supply in the process of accounting set up two accounts to record the actual cost of material.
One is "in road goods and materials" account: accounting enterprise purchase has not yet arrived or not yet check incoming materials supplies the actual cost;
The second is "raw material" account: the actual changes in the increase or decrease in cost accounting business inventories materials and the status of the balance.
Thus enterprise purchase has not yet arrived or have not yet check incoming materials should be the actual costs recorded in the accounts in road goods and materials, the actual cost should be carried forward after check incoming material "raw material" and other relevant account, credit account "in road goods and materials".
2.結轉制造費用：
在制造成本法下，產品的成本包括直接費用和間接費用兩個部分。
企業發生的各項直接生產費用可直接記入“生產成本”賬戶，企業生產車間(部門)為生產產品而發生的各項間接費用記入“制造費用”，期末按一定標準分配記入產品的生產成本。因而，期末結轉制造費用就是借記“生產成本”的相關明細賬，貸記“制造費用”賬戶。
2. Carry forward manufacturing cost:
Under the manufacturing cost method, the cost of the product include direct costs and indirect costs of two parts.
The direct production cost can be directly credited to during the enterprise of "production cost" accounts, enterprise production workshop (department) is a product of the indirect expenses to "manufacturing cost", the final allocation according to certain standard in the production cost of products.Thus, the final manufacturing cost is carry forward debit "production cost" of the relevant subsidiary ledger, credit account "manufacturing cost".
3.結轉完工產品成本：
在會計核算中，“庫存商品”賬戶用來核算企業庫存的各種商品的成本。因而當產品完工入庫時，應將其成本從“生產成本”賬戶轉入“庫存商品”賬戶，結轉完工產品成本即借記“庫存商品”賬戶，貸記“生產成本”賬戶。“生產成本”賬戶期末余額反映的是未完工產品的成本。
3. Account finished product cost:
In accounting, "inventory" account used in calculating the enterprise inventory cost of various kinds of goods.So when finished product warehousing, the cost should be from the account of the "production cost" to "inventory" account, account finished product cost or debit account "inventory", "production cost" account is credited."Production cost" ending balance of accounts reflect the unfinished product costs.
4.結轉已銷產品成本：
企業在銷售過程中，設置“主營業務成本”賬戶核算企業確認的銷售商品，提供勞務等主營業務收入時應結轉的成本。因而已經確認銷售的產品的成本，應從“庫存商品”賬戶轉入“主營業務成本”賬戶，即借記“主營業務成本”賬戶，貸記“庫存商品”賬戶。
4. Account pin product cost:
Enterprises in the process of sales, set up accounting firms "main business cost" account sales of goods, providing labor services, such as main business income should be the cost of carry forward.Sales have been identified, so the cost of the product, should be "inventory" account into the "main business cost", namely "main business cost" account, credit account "inventory".
5.期末結轉費用類賬戶：
在會計核算中，通過設置“本年利潤”賬戶來核算企業當期實現的凈利潤(或發生的凈虧損)。企業期(月)末結轉利潤時應將損益類賬戶中的費用類賬戶的期(月)末余額全部轉入“本年利潤”賬戶以計算企業的凈利潤(或發生的凈虧損)。
即借記“本年利潤”賬戶，貸記“主營業務成本”、“其他業務成本”、“營業稅金及附加”、“營業外支出”、“管理費用”、“財務費用”、“銷售費用”、“所得稅費用”等。結轉后各費用類賬戶余額應為零。
5. The final transaction expenses account:
In accounting, by setting the "profits" of the current year accounts for accounting firms in the current implementation of the net income (or net loss).Enterprise at the end of the period (month) cost of carry forward profits and losses of the type of account should be all kind account balance as at the end of the period (month) to "the profit" account to calculate the net income (or net loss).
Namely debit account "profits this year", credit "main business cost", "other business cost", "business tax and additional", "non-operating expenditures", "management fees", "financial cost", "cost of sales", "the income tax expenses", etc.Carry forward after all expenses account balance should be zero.
6.期末結轉收益類賬戶：
同樣，為計算企業的凈利潤(或發生的凈虧損)，期末需要將損益類賬戶中的收益類賬戶的期(月)末余額全部轉入“本年利潤”賬戶。
即借記“主營業務收入”、“其他業務收入”、“營業外收入”等，貸記“本年利潤”。結轉后各收益類賬戶余額應為零。
將費用類賬戶及收益類賬戶均轉入“本年利潤”賬戶后，“本年利潤”賬戶如為貸方余額則為從年初至本月底止實現的累計凈利潤，如余額在借方，則為累計凈虧損。
6. The final transaction income accounts:
Also, for calculating the net profit of the enterprise (or net loss), the final need to benefit from the profit and loss accounts all kind account balance as at the end of the period (month) into account "profits this year".
Namely, debit "advocate business wu income", "other business income", "non-operating income", credit "profits this year.Carry forward after the earnings account balance should be zero.
Will cost account and income accounts are transferred to the current year profit "account," this year's profits "accounts such as credit balance is to stop this month from the beginning of the implementation of the cumulative net profit, such as balance in the debit, it is the cumulative net loss.
7.年終結轉本年利潤：
年度終了，應將本年實現的凈利潤轉入“利潤分配”賬戶，即借記“本年利潤”，貸記“利潤分配—未分配利潤”;
如為凈虧損，則借記“利潤分配—未分配利潤”，貸記“本年利潤”，結轉后“本年利潤”賬戶應無余額。
7. The year-end carryover profits this year:
End of the year, this year should be to achieve net profit into "profit distribution" accounts, namely debit "profits this year," credit "profit distribution - undistributed profit";
If for a net loss, debit "profit distribution - undistributed profit", "this year's profits" is credited to carry forward the "profits" of the current year account should have no balance.
8.年終結轉利潤分配：
年度終了，將凈利潤按法定程序分配后，需將“利潤分配”賬戶其他明細賬戶的余額轉入“利潤分配—未分配利潤”明細賬戶，結轉后利潤分配賬戶除了“未分配利潤”明細賬戶外，其他明細賬戶均無余額。
以上是濟南代理記賬公司分享的“財務人員在辦理會計結轉的注意事項”。
8. Year-end carry forward profit allocation:
End of the year, the net profit after the distribution, according to legal procedure should be "profit distribution" account other subsidiary account balances into "profit distribution - undistributed profit" subsidiary account, in addition to carry forward the profit distribution after account "undistributed profits" subsidiary ledger outdoors, other subsidiary ledger worth without balance.
Above is the jinan bookkeeping agency company share "financial personnel in handling matters needing attention of accounting carry forward".
濟南代理記賬公司：http://www.chnew.cn
