英语翻译accountants use the term closing the accounts to refer t

英语翻译
accountants use the term closing the accounts to refer to the step at the end of the period that prepares the accounts for recording the transactions of the next period.closing the accounts consists of journalizing and posting the closing entries.closing sets the balances of the revenue and expense accounts backs to zero in order to measure the net income of the next period.because these accounts balances relate to a particular accounts are called temporary accounts.the Owner's Withdrawal accounts(although not a revenue or an expense)is also a temporary account,because it is important to measure withdrawals for a specific period.the closing process applies only to temporary accounts.
to better understand the closing process,contrast the nature of the temporary accounts with the nature of the permanent(real) accounts-the assets,liabilities,and capital.the permanent accounts are not closed at the end of the period because their balances are not used to measure income.Consider Cash,Supplies,Buildings,Accounts Payable,Notes Payable,and John Smith,Capital.these accounts do not represent increases and decreases for a single period as do revenues and expenses,which relate only to one accounting period.Instead the permanent accounts represent assets,liabilities,and capital that are on hand at a specific time.this is why their balances at the end of one accounting period carry over to become the beginning balances of the next period.for example,the cash balance on December 31,1999 is also the beginning balance for 2000
briefly,closing entries transfer the revenue,expense and owner withdrawal balances from their respective accounts to the captital account,as you know,revenues increase owners'equity,and expenses and owner withdrawals decrease it.it is when we post the closing entries that the capital account absorbs the impact of the balances in the temporary accounts.as an intermediate step,however,the revenues and the expenses are transferred first to an accounts entitled Income Summary,which collects in one place the total debit for the sum of all expenses and total credit for the sum of all revenues of the period.the Income Summary account is like a temporary "holding tank" uesd only in the closing process.then the balance of Income Summary is transferred to capital.the steps in closing the accounts of a proprietorship like John Smith.Lawyer,are as follows

会计师使用的术语结算帐目提及的步骤结束时的时期,编制决算的交易记录帐目由记者报道和张贴闭幕集结余的收入和支出帐目后为零,以衡量收入净额下体现,因为这些帐户余额涉及到某一特定账户的所谓临时账户.业主退出帐户（虽然不是收入或费用）也是一个临时帐户,因为这是很重要的措施提款的具体关闭过程只适用于临时帐户.
更好地了解进程的结束,相反性质的临时账户的性质常任理事国（真实）账户的资产,负债和长期帐户没有关闭在此期限结束时,因为他们没有结余用来衡量收入的现金,用品,建筑,应付帐款,应付票据,以及约翰史密斯,长期帐户并不代表增加和减少的一个单一的时期做收入和支出,其中仅涉及到一个会计期间.相反,代表永久帐户资产,负债和资本,另一方面是在某一特定时间背景.正因为如此,他们的结余结束时的一个会计期间结转成为期初余额的未来时期.例如,现金余额12月三十一日也开始为2000年的平衡
简短闭幕条目转让的收入,支出和结余撤出业主从各自账户的资本帐户,如你所知,收入增加业主的能力,以及费用和减少业主提款是当我们结束后的条目资本账户吸收的影响,余额在临时账户的一个中间步骤,但是,收入和费用是首先转移至一个题为收入帐目摘要,收集在一个地方的总付款的总和所有费用和信贷总额的总和所有收入的时期,收入简要帐户就像是一个临时“举行智囊团” 只有在闭幕阶段,平衡的收入简要转移到步骤结算帐目的独资像约翰律师如下