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。
Subsidiary revenue ledger Accounts Payable to Sales 子公司营业收入明细帐应付帐款比销售收入