closing balance account

英 [ˈkləʊzɪŋ ˈbæləns əˈkaʊnt]

美 [ˈkloʊzɪŋ ˈbæləns əˈkaʊnt]

期末余额科目

Closing a revenue account, therefore, means transferring its credit balance to the income summary account.
因此，结清收入账户就是将其贷方余额转入收益汇总账户。
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 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。
Each line will contain the closing balance of his bank account for a particular month.
每条生产线将关闭他的银行帐户余额为某一一个月。
The next step in closing the accounts is to transfer the balance of each partner's drawing account to his capital account.
结帐过程的第二步是把每个合伙人的提用帐户结转到其资本帐户。
Closing the account of withdrawals, therefore, means transferring its debit balance to the owner's capital account.
因此，结清业主提款账户就是将其借方余额转入业主资本账户。