第五，作结帐分录，过帐以后结清全部收入和费用帐户，结算本期净收益进而结转留存收益帐户。
Fifth make closing entries journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.
因此，结清收入和费用账户也要求作日记账分录并将这些日记账分录过入分类账账户。
Therefore, the closing of revenue and expense accounts requires the making of journal entries and the Posting of these journal entries to ledger accounts.
出口货物办理退税后发生的退货或者退关补缴已退回税款的，作相反的会计分录。
Export goods for tax refund happened after refund or shut out tax refunded, capture the contrary in accounting entries.
当你支付了账单，你不需要动损益表，仅简单地在试算平衡表帐上作同时减少30，000现金及递延费用的分录就可以了。
Then when you pay the bill, you don't touch the P&L, its simply a balance sheet entry that reduces Cash and reduces Accrued Expenses by $30,000.
在使用这项资产而获益的每个会计期间，要作调整分录以把资产的成本的一部分归入费用。
In each period that benefits from the use of this asset, an adjusting entry is made to allocate a portion of the asset's COST to expense.
此类未记录的收入在会计期末要作调整分录加以记录。
Such unrecorded revenue is recorded by making an adjusting entry at the end of the period.
作期末调整分录，记入日记账并过入分类账。
Making end-of-period adjusting entries, journalizing and posting them in ledger accounts.
发生销货退回及退税时作相反的会计分录。
For return of goods sold or refund of tax, accounting entries to the contrary shall be made.
发生销货退回及退税时作相反的会计分录。
For return of goods sold or refund of tax, accounting entries to the contrary shall be made.
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