名义帐户(nominal account)和真实帐户(real account)的区别

编制财政年度末报表需要在整个期间记录各种账户中的大量交易。有不同的账户类型，如资产、负债、权益、收入、费用、损益。收入、费用、损益账户的余额在会计年度结束时结清，这些余额被称为名义账户。另一方面，资产、负债和权益账户的余额不在会计年度结束时结清，而是结转下一年度。这种账户被称为真实账户。这是名义账户和实际账户的主要区别。

内容1。概述和主要区别2。什么是名义账户3。什么是真正的会计4。并列比较——名义账户与实际账户5。摘要

什么是名义帐户(a nominal account)？

名义账户的余额在会计年度结束时结清。因此，名义账户在每个会计年度开始时余额为零。由于余额不结转至下一个会计年度，名义账户也被称为“临时账户”。

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.

什么是真实的叙述(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.

名义帐户(nominal account)和真实帐户(real account)的区别

总结 - 名义帐户(nominal account) vs. 真实帐户(real account)

名义账户与实际账户的区别主要与账户类型有关。名义账户是指持续一个会计年度的短期账户，而实际账户在随后的财政年度也继续存在。每种账户类型的处理取决于会计原则、所记录交易的性质及其对组织的影响。了解名义账户和实际账户之间的差异有助于更好地理解不同账户类型的性质和影响。