• 1. post closing entries: 结帐后记录
• 2. post-closing entries: 结帐后分录

• 1.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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