2. Operating expenses cannot be transferred to the main business cost. Operating expenses include electricity, water, rent, telephone and so on.
Debit: labor cost-salary
Loan: Payable wages
When carrying forward:
Debit: main business cost
Loans: labor costs
Extended data:
Precautions:
In order to calculate the net profit (or net loss) of an enterprise, it is necessary to transfer the ending (monthly) balance of the income account in the profit and loss account to the profit account of this year at the end of the period. That is, debit main business income, other business income, non-operating income, etc. , and credited to this year's profit.
After carrying forward, the balance of each income account should be zero. After both expense account and income account are transferred to this year's profit account, if this year's profit account is a credit balance, it is the accumulated net profit from the beginning of the year to the end of this month, and if it is a debit balance, it is the accumulated net loss.
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