結(jié)轉(zhuǎn)主營(yíng)業(yè)務(wù)成本會(huì)計(jì)分錄怎么寫?
企業(yè)在日常經(jīng)營(yíng)活動(dòng)中,在主營(yíng)業(yè)務(wù)之中發(fā)生的費(fèi)用應(yīng)計(jì)入主營(yíng)業(yè)務(wù)成本科目核算。在月末時(shí)需要對(duì)主營(yíng)業(yè)務(wù)成本進(jìn)行結(jié)轉(zhuǎn),結(jié)轉(zhuǎn)時(shí)具體的會(huì)計(jì)分錄是什么?