在投啊
我看完一个会计的术语就投一票
你要看不？
accounting cycle The process that begins with analyzing and journalizing transactions and ends with the post-closing trial balance.
clearing account Another name for the Income Summary account because it has the effect of clearing the revenue and expense accounts of their balances.
closing entries The entries that transfer the balances of the revenue, expense, and drawing accounts to the owner’s capital account.
closing process The transfer process of converting temporary account balances to zero by transferring the revenue and expense account balances to Income Summary, transferring the Income Summary account balance to the owner’s capital account, and transferring the owner’s drawing account to the owner’s capital account.
发表于 2007-9-24 13:39:09
发表于 2007-9-24 14:09:20