结转

Transacting duty-free certification， Trading manual of manufactary Record and Work out， Interplant Transfer， and various customs belongings for clients.

代客户办理减免税证明、加工贸易手册备案与销、结转报关、等各类服。

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.

计或者定额法进行日常算的，应当按期结转其差异，将计或定额调整为实际。