在会计学中,将交易记录到分录簿的过程叫作分录.
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。
Fifth make closing entries journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.
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。
Therefore, the closing of revenue and expense accounts requires the making of journal entries and the Posting of these journal entries to ledger accounts.
出口货物办理退税后发生的退货或者退关补缴已退回税款的，作相反的会计分录。
Export goods for tax refund happened after refund or shut out tax refunded, capture the contrary in accounting entries.
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