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 closing balance 添加此单词到默认生词本
[经] 期终余额

  1. Closing a revenue account, therefore, means transferring its credit balance to the income summary account.
    因此,结清收入账户就是将其贷方余额转入收益汇总账户。
  2. Closing the account of withdrawals, therefore, means transferring its debit balance to the owner's capital account.
    因此,结清业主提款账户就是将其借方余额转入业主资本账户。
  3. The next step in closing the accounts is to transfer the balance of each partner's drawing account to his capital account.
    结帐过程的第二步是把每个合伙人的提用帐户结转到其资本帐户。



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