The specific measures for drawing and carrying down liability reserve funds by insurance companies shall be formulated by the insurance supervision and administration department 保险公司提取和结转责任准备金的具体办法由保险监督管理机构制定。
Fifth , make closing entries , journalize and post them ; close all revenue and expense accounts ; calculate net income anc transfer it to retained earnings account 第五，作结帐分录，过帐以后结清全部收入和费用帐户，结算本期净收益进而结转留存收益帐户。
Sell along with all the others like house of main rooms of ground of along with of company general land , building , by its fixed assets of carry forward of zhang face value clears 如公司将土地连同地上房屋、建筑物一并出售的，按其账面价值结转固定资产清理。
Period end , should will " overhead expenses " the remaining sum of course turns " profit of the current year " course , after carry forward " overhead expenses " course should not have remaining sum 期末，应将”治理费用“科目的余额转入”本年利润“科目，结转后“治理费用”科目应无余额
Those enterprises keep books at planned cost or norm cost in daily accounting shall account the cost variances and adjust planned cost or norm cost into historical cost periodically 采用计划成本或者定额成本方法进行日常核算的，应当按期结转其成本差异，将计划成本或者定额成本调整为实际成本。
Those enterprises keep books at planned cost or norm cost in daily accounting shall account for the coit variances and adjust planned cost ( or norm cost ) into historical cost periodically 采用计划成本或者定额成本法进行日常核算的，应当按期结转其成本差异，将计划成本或定额成本调整为实际成本。
Article 53 enterprises shall convert the cost of commodities sold and service provided into operating cost accurately and timely , then account current profit and loss together with periodic expenses 第五十三条企业应当正确、及时地将已销售商品和提供劳务的成本作为营业成本，连同期间费用，结转当期损益。
Article 18 the losses suffered by an enterprise during a tax year may be carried forward and made up by the incomes during subsequent years , however , the carry - forward period may not exceed 5 years 第十八条企业纳税年度发生的亏损，准予向以后年度结转，用以后年度的所得弥补，但结转年限最长不得超过五年。
Can set a few large categories or model according to company product characteristic , when making income and cost of carry forward production , sale cost from the back pay a product list , do certificate of charge to an account by this 可以根据公司产品特点设置几个大的类别或型号,做收入和结转生产成本、销售成本时后面付产品明细表，凭此做记账凭证
