Operating account Revenue and expense account.
营业帐户收入与支出帐户。
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。
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。
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。
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