零余额账户是指财政部门为本部门和预算单位在商业银行开设的账户，用于财政直接支付和财政授权支付及清算。
当你初始建立你的会计科目表，单独以及所有的账户余额都为零。
When you initially set up your chart of accounts, the balance in each and every account is zero.
结账记录把收入账户的余额还原为零。
The closing entry returns the balance of the revenue account to zero.
每个经营年度末，会计总是将临时账户的余额清零。这样，每年的利润就会重新计算。
At the end of the business year, accountants always set the balances of temporary accounts to zero. In this way, income measurement begins with a fresh start each year.
应用推荐