The chessboard type total bill and course summary table instead of general ledger units, closing entries, should a whole assembly course summary table and board ledger.
采用棋盘式总张账和科目汇总表代替总账的单位，年终结账，应当汇编一张全年合计的科目汇总表和棋盘式总账。
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。
Preparing an after-closing trial balance. Ensuring that the ledger "remains in balance after Posting of the closing entries."
编制结账后试算表，确保在结账分录过账之后分类账仍保持平衡。
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