财务

主营业务收入、成本费用，不记录在资产负债表，主营业务收入-成本费用-所得税 = 未分配利润
未分配利润是在所有者权益中

资产类：
<wbr> 增（+）记： 借方<br><wbr> 减（-）记： 贷方</wbr></wbr>

负债类：
<wbr> 增（+）记： 贷方<br><wbr> 减（-）记： 借方</wbr></wbr>

损益类：
<wbr> 收入类：<br><wbr><wbr><wbr><wbr><wbr> 增加（+）： 记贷方<br><wbr><wbr><wbr><wbr><wbr> 减少（-）： 记借方<br><wbr><br><wbr> 成本类：<br><wbr><wbr><wbr><wbr><wbr> 增加（+）： 记借方<br><wbr><wbr><wbr><wbr><wbr> 减少（-）： 记贷方<br><wbr> 所得税：<br><wbr><wbr><wbr><wbr><wbr> 增加（+）： 记借方<br><wbr><wbr><wbr><wbr><wbr> 减少（-）： 记贷方<br> =======================================================例子<br> 凭证录入：<br><wbr> 进货<br> =================================================<br><wbr> 科目<wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr> 借方<wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr> 贷方<br> ------------------------------------------------<br><wbr> 现金<wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr> 1000<br><wbr> 库存<wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr> 1000<br> =================================================</wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr>

<wbr> 销售<br> =================================================<br><wbr> 现金<wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr> 2000<br><wbr> 主营收入<wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr> 2000<br> =================================================</wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr>

<wbr> 成本<br> =================================================<br><wbr> 成本<wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr> 1000<br><wbr> 库存<wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr> 1000<wbr><br> =================================================</wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr>

所得税（利润*25%）：
=================================================
<wbr>所得税<wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr> 250<br><wbr>应交税金<wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr> 250</wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr>

【【【【【【【【【【【【【结转】】】】】】】】】】】】】】】
结转收入：
=================================================
<wbr>主营收入<wbr><wbr><wbr><wbr><wbr> 2000<br><wbr>本年利润<wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr> 2000<br> =================================================</wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr>

结转成本：
=================================================
<wbr>成本<wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr> 1000<wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><br><wbr>本年利润<wbr><wbr><wbr><wbr><wbr><wbr> 1000<br> =================================================</wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr>

结转所得税：
=================================================
<wbr>所得税<wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr> 250<br><wbr>本年利润<wbr><wbr><wbr><wbr><wbr><wbr><wbr> 250<br> =================================================</wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr>

净利润：<wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr><wbr> 750</wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr></wbr>