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1·Only the composition of specific owners' equity accounts changes with closing entries.

所有者权益的内部构成会因结账而有所变化。

2·Preparing an after-closing trial balance. Ensuring that the ledger remains in balance after Posting of the closing entries.

编制结账后试算表，确保在结账分录过账之后分类账仍保持平衡。

3·The closing entries can be (a) taken directly from the worksheet, or (b) developed from the adjusted trial balance, if a worksheet is not prepared.

如果没有编制工作底稿，结账凭证可以从工作底稿获得，或者从被调整的试算平衡表获得。

4·Fifth make closing entries journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.

第五，作结帐分录，过帐以后结清全部收入和费用帐户，结算本期净收益进而结转留存收益帐户。

5·The chessboard type total bill and course summary table instead of general ledger units, closing entries, should a whole assembly course summary table and board ledger.

采用棋盘式总张账和科目汇总表代替总账的单位，年终结账，应当汇编一张全年合计的科目汇总表和棋盘式总账。

6·The closing date for entries is noon, Friday, January 11.

登记参加的截止日期为1月11日星期五中午。《柯林斯英汉双解大词典》

7·The closing date for entries is 31 March.

参赛作品的截止期是3月31日。《牛津词典》

8·The closing date for entries is December 31.

参赛作品提交的截止日期是12月31日。《柯林斯英汉双解大词典》

9·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。

10·The income summary account has no entries and no balance except during the process of closing the accounts at the end of the accounting period.

除了在会计期末的结账过程以外，收益汇总账户无分录也无余额。