结账是一项将账簿记录定期结算清楚的工作，是会计核算工作的一个重要环节，是编制会计报表的必要准备。
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。
Preparing an after-closing trial balance. Ensuring that the ledger "remains in balance after Posting of the closing entries."
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。
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.
除了在会计期末的结账过程以外，收益汇总账户无分录也无余额。
The income summary account has no entries and no balance except during the process of closing the accounts at the end of the accounting period.
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