期末本年利润的结转

　　本年利润的会计分录四步做： 

　　一、先结转收入： 

　　借：主营业务收入 

　　　　其他业务收入 

　　　　营业外收入 

　　　　贷：本年利润 

　　二、结转成本、费用和税金： 

　　借：本年利润                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 

　　　　贷：主营业务成本 

　　　　　　主营业务税金及附加 

　　　　　　其他业务支出 

　　　　　　营业费用 

　　　　　　管理费用 

　　　　　　财务费用 

　　　　　　营业外支出 

　　　　　　所得税 

　　三、结转投资收益： 

　　净收益的： 

　　借：投资收益 

　　　　贷：本年利润 

　　净损失的： 

　　借：本年利润 

　　　　贷：投资收益 

　　四、年度结转利润分配： 

　　将本年的收入和支出相抵后的结出的本年实现的净利润： 

　　借：本年利润 

　　　　贷：利润分配——未分配利润 

　　如果是亏损： 

　　借：利润分配——未分配利润 

　　　　贷：本年利润 

借：所得税费用

   贷：应交税费——应交所得税