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事业单位的经营结余是什么性质的会计科目

2025-04-08 05:29:44

推荐回答（1个）

回答1：

经营结余为净资产类账户，贷方登记经营收入的转入数，借方登记经营支出、销售成本以及应由经营收入负担的销售税金转入数。平时贷方余额表示经营结余，如为借方余额表示亏损。年终时将余额转入“结余分配”账户后无余额。

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