【中文版】

结转成本是指在会计期末将本期已销售的产品成本从收入中分离出来，并结转到本期的利润中。这个过程通常在每个会计期末进行，以确定企业在该期间的利润或亏损。

具体来说，结转成本的计算方法是将本期销售产品的成本与销售收入进行比较，得出销售成本率。然后将销售成本率与本期销售收入相乘，得出本期销售成本。最后，将本期销售成本与本期销售收入相减，即可得出本期利润或亏损。

结转成本的时间点通常是在每个会计期末的最后一天。在这一天，企业需要将本期的所有销售成本与销售收入进行比较，并计算出本期的利润或亏损。这个结果将对企业未来的经营决策产生重要影响。

总之，结转成本是会计期末的一个重要环节，它可以帮助企业了解本期的利润情况，并为未来的经营决策提供重要依据。

【英文版】

The transfer of costs refers to the process of separating the cost of products sold during the current period from revenue and transferring it to the profit of the current period at the end of the accounting period. This process is usually carried out at the end of each accounting period to determine the profit or loss of the enterprise during that period.

Specifically, the calculation method of cost transfer is to compare the cost of products sold during the current period with the sales revenue, and obtain the sales cost rate. Then, the sales cost rate is multiplied by the current period's sales revenue to obtain the current period's sales cost. Finally, the current period's sales cost is subtracted from the current period's sales revenue to obtain the current period's profit or loss.

The time point of cost transfer is usually on the last day of each accounting period. On this day, the enterprise needs to compare all sales costs and sales revenue during the current period and calculate the profit or loss of the current period, which will have an important impact on future business decisions. This result will have an important impact on future business decisions.

In summary, cost transfer is an important link at the end of each accounting period, which can help enterprises understand their profit situation during the period and provide important basis for future business decisions.