一旦所有交易的分析、记账、提交工作完成和所有调整分录编制完成，会计科目就可以被汇总，以财务报表的形式显示出来。
Once all transactions have been analyzed, journalized , and posted and all adjusting entries have been made, the accounts can be summarized and presented in the form of financial statements.
会计分录在这种级次安排下只能通过最低级次科目进行。
The entries are made only to the accounts in the lowest level in this hierarchy, for example, the checking account at Bank a.
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