closing entries 中文意思是什麼

closing entries 解釋
（結賬分錄）：所有收入、費用和提款賬戶的余額都結轉到所有者資本賬戶。

  • closing : n 1 封閉，停閉；封閉口；【植物；植物學】郁閉。2 終結，結尾；完工。3 （交易等的）談妥；結賬；地產...
  • entries : 加記錄
  1. Fifth, make closing entries, journalize and post them ; close all revenue and expense accounts ; calculate net income anc transfer it to retained earnings account

    第五，作結帳分錄，過帳以後結清全部收入和費用帳戶，結算本期凈收益進而結轉留存收益帳戶。
  2. Closing date for entries

    報名截止日期
  3. At closing, adjusting entries shall be made for the income and expenses based on the year they belong

    決算時收益及費用，並按其應歸屬年度作調整分錄。
  4. Briefly, closing entries transfer the revenue, expense, and owner withdrawal balances from their respective accounts to the capital account

    簡單地說，結帳收入就是將收入、費用和所有者撤資帳戶的余額結轉至資本帳戶。
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