名義帳戶(nominal account)和真實帳戶(real account)的區別

編制財政年度末報表需要在整個期間記錄各種賬戶中的大量交易。有不同的賬戶類型，如資產、負債、權益、收入、費用、損益。收入、費用、損益賬戶的餘額在會計年度結束時結清，這些餘額被稱為名義賬戶。另一方面，資產、負債和權益賬戶的餘額不在會計年度結束時結清，而是結轉下一年度。這種賬戶被稱為真實賬戶。這是名義賬戶和實際賬戶的主要區別。

內容1。概述和主要區別2。什麼是名義賬戶3。什麼是真正的會計4。並列比較——名義賬戶與實際賬戶5。摘要

什麼是名義帳戶(a nominal account)？

名義賬戶的餘額在會計年度結束時結清。因此，名義賬戶在每個會計年度開始時餘額為零。由於餘額不結轉至下一個會計年度，名義賬戶也被稱為“臨時賬戶”。

Most of the nominal account balances are recorded in the income statement. Balances recorded on an income statement are related to accounts that have completed a business transaction, thus, there is no balance to carry forward. The final amount in the income statement, the net profit will be transferred to the equity section in the balance sheet.

什麼是真實的敘述(a real account)？

The balance in a real account is not closed at the end of the accounting year. Instead, a real account begins each accounting year with its balance from the end of the previous year. Because accounting year end balance is carried forward to the next accounting year, a real account is also known as a ‘permanent account’. For instance, assets such as land and buildings continue to exist irrespective of the changes in accounting years. The existence of a real account will be there until the end of the business.

名義帳戶(nominal account)和真實帳戶(real account)的區別

總結 - 名義帳戶(nominal account) vs. 真實帳戶(real account)

名義賬戶與實際賬戶的區別主要與賬戶類型有關。名義賬戶是指持續一個會計年度的短期賬戶，而實際賬戶在隨後的財政年度也繼續存在。每種賬戶類型的處理取決於會計原則、所記錄交易的性質及其對組織的影響。瞭解名義賬戶和實際賬戶之間的差異有助於更好地理解不同賬戶類型的性質和影響。