1.
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。
2.
Retained Earnings is the corporation account that carries the balance of the business' s net income less its net losses from operations and less any declared dividends accumulated over the corporation's lifetime.
留存收益帐户用来记载公司经营中的累计净利润减去净损失和累计宣告的所有股利后的于额。
3.
non-operating income and expense account
非营业收益及费用帐户
4.
non-operating income and expense accounts
营业外收益及费用帐户
5.
Closing entries
结帐分录,将收入和费用帐户结转于损益帐户的分录。
6.
At the end of the accounting period, the balance in the Income Summary account is closed into the partners' capital accounts.
在会计期末,收益汇总帐户的余额结转到合伙人资本帐户。
7.
income (and expenditure) account
收入(和开支)帐户
8.
Analysis of cost-benefit on capital account opening and choice of policy in China;
我国资本帐户开放的成本收益分析及策略选择
9.
interest and discount income a/c
利息和贴现收入帐户
10.
Federal sector account
联邦预算国民收入帐户
11.
Basic account [Balance of payments]
基本帐户[国际收支]
12.
endorsed notes receivable account
应收已背书票据帐户
13.
surplus of the nation on current transactions
国际收支经常帐户顺差
14.
An active brokerage account.
收支频繁的回扣帐户
15.
pretax accounting income
未扣税金的帐面收益
16.
There are two owner's equity accounts in a proprietorship: a Capital and a Drawings account.
在独资企业中设立了两种业主权益帐户：资本帐户和提款帐户。
17.
credit balances in customers' account
应收帐款明细帐户贷方余额
18.
income and outlay accounts [national accounts]: Accounts showing the receipt and disbursement of incomes by resident institutional units.
收支帐户[国民核算]:表明常驻机构单位收入和支出的帐户。