结账分录
jié zhànɡ fēn lù
- closing entry
结账分录-
在年末需要作一个结账分录，把股利账户的贷方余额转入留存收益账户。
A closing entry is required at the end of the year to transfer the debit balance in the Dividends account into the Retained Earnings account .
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为了结清收入和费用账户而将其余额转入收益汇总账户所作的日记账分录就称为结账分录。
A journal entry made for the purpose of closing a revenue or expense account by transferring its balance to the income summary account is called a closing entry .
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收益汇总账户的结账分录如下
The entry to close the Income Summary account in this example would be
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收入账户的结账分录
Closing entries for the revenue accounts
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结账包括将结账分录记入日记账和将结账分录过账两个过程。
Closing the accounts includes two processes of journalizing and posting the closing entries .