Other journal types will be converted at the closing or average rates.
其他日记账类型将以期末汇率或平均汇率转换。
Other journal numbers will be converted at the closing or average rates.
其他日记账编号将使用期末汇率或平均汇率转换。
A compound journal entry is an entry that includes debits or credits to more than one account, and it is an easy and time-saving method of closing the accounts.
复合日记账分录是指一项分录中包含一个以上的借项或一个以上的贷项，结账时使用既省事又省时。
Therefore, the closing of revenue and expense accounts requires the making of journal entries and the Posting of these journal entries to ledger accounts.
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.
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。
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