revenue and expense accounts的意思|示意

Close all revenue and expense accounts to Income Summary, a new account.

将收入账户与费用账户结转到“损益汇总”这个新账户中。

Revenue and expense accounts are closed at the end of each accounting period.

每个会计期末都要结清收入和费用帐户。

Last week we talked about the Profit and Loss statement which is a report of the revenue and expense accounts.

在上一周我们讨论了对收入费用账目作出报告的损益表。

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。

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。

Revenue accounts, expense accounts, and the Dividends Declared accounts are referred to as temporary accounts.

收入账户、费用账户以及股利发放都是临时账户。