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.
年中编制月份、 季度会计报表，只需做试算和调整分录，不进行结帐。
Month, quarter in establishment in inside in year an accounting statement, needs to do to try to calculate with adjust the journalize, doing not proceed to settle an account.
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