closing entry

Four separate journal entries could be made to close these four expense accounts, but the use of one compound journal entry is an easier, time saving method of closing all four expense accounts.

结清这四个费用账户可以作四个单独的日记账分录，但是使用复合日记账分录来结清这四个费用账户更容易，并且更节省时间。

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.

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 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.

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。

Any entry arriving after the closing date will not be considered.

截止日期之后报名参赛的人将不予考虑。

The closing entry returns the balance of the revenue account to zero.

结账记录把收入账户的余额还原为零.

A compound journal entry is an entry that includes debits or credits to more than one account, and it is an easy and time-saving method of closing the accounts.

复合日记账分录是指一项分录中包含一个以上的借项或一个以上的贷项，结账时使用既省事又省时。