新会计制度规定,企业期末结转利润(亏损)时,可以采用表结利润的方法或账结利润的方法。表结利润法,每月结账时,损益类各科目的余额不需要结转到“本年利润”账户内,只有到年度终了时,再采用此方法将损益类各账户的全年累计余额转入到“本年利润”账户。“本年利润”科目平时不用,年终时才使用。 The new accounting system provides that when an enterprise carries forward the profit (loss) at the end of the period, the method of making profit or the method of making a profit may be adopted. Table summary profit method, the monthly checkout, the balance of subjects in the profit and loss do not need to be carried over to the “profit this year,” the account, only to the end of the year, and then use this method will profit and loss account of the cumulative year The balance is transferred to the “current year profit” account. “Profit for the year ” subjects usually do not need to use the year-end.