In a totally integrated database without transfer accounts, you get an incorrect OBRET for a journal that goes between net income and retained earnings.
在一个没有转账的完全集成的数据库中，对于介于净收入和留存收益之间的一个日志您得到一个不正确的OBRET。
Earning net income can increase retained earning.
获取净收益可以增加留存收益。
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。
Net income increases retained earnings; net losses and dividends reduce retained earnings.
净收益使留存收益增加，净亏损和股利分配使留存收益减少。
Next the net income of this period is added to the beginning retained earnings.
接下来是把本期的净收益与期初留存收益相加。
Next the net income of this period is added to the beginning retained earnings.
接下来是把本期的净收益与期初留存收益相加。
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