• 1. closing entries: 结帐 | 结账纪录
• 2. post-closing entries: 结帐后分录
• 3. post closing entries: 结帐后记录

更多释义

• 1.Only the composition of specific owners' equity accounts changes with closing entries.
  所有者权益的内部构成会因结账而有所变化。
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• 2.The closing entries can be (a) taken directly from the worksheet, or (b) developed from the adjusted trial balance, if a worksheet is not prepared.
  如果没有编制工作底稿，结账凭证可以从工作底稿获得，或者从被调整的试算平衡表获得。
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• 3.Fifth make closing entries journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.
  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。
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