“结转损益类科目”英文怎么表述

结转损益类科目，英文是：transfer profit and loss account

详细解释：
transfer 英[trænsˈfɜ:(r)] 美[trænsˈfɚ]
vt. 使转移; 使调动; 转让（权利等）; 让与;
vi. 转让; 转学; 转乘; 转会（尤指职业足球队）;
n. 转移; 调动; 换乘; （运动员） 转会;
[例句]Remove the wafers with a spoon and transfer them to a plate
用勺子抄起薄饼，把它们转盛到盘子里。

profit 英[ˈprɒfɪt] 美[ˈprɑ:fɪt]
n. 利润; 收益，得益; 红利; 净值利润率;
vt. 有益于…，对…有益的; 得益; 创利润;
vi. 获利; 有益;
[例句]Footballers are accustomed to profiting handsomely from bonuses
足球运动员对获取丰厚的奖金已习以为常。

loss 英[lɒs] 美[lɔ:s]
n. 损失，减少; 丢失，遗失; 损耗，亏损; 失败;
[例句]The allies suffered less than 20 casualties while enemy losses were said to be high.
盟军伤亡人数不到20，而敌军则据说人员损失惨重。

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profit/losscarry forward account

Profit and loss carry-over category of subjects

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