Therefore, the closing of revenue and expense accounts requires the making of journal entries and the posting of these journal entries to ledger accounts. 因此,结清收入和费用账户也要求作日记账分录并将这些日记账分录过入分类账账户。
The original book value of the brands and the closing balance, the adjustment of brand value; On Automatic Transfer Function of General Ledger Subsystem 各种品牌的期初和期末账面余额;对总账子系统自动转账功能的探讨