Only the composition of specific owners' equity accounts changes with closing entries.

所有者权益的内部构成会因结账而有所变化。

Preparing an after-closing trial balance. Ensuring that the ledger "remains in balance after Posting of the closing entries."

编制结账后试算表，确保在结账分录过账之后分类账仍保持平衡。

The closing entries can be (a) taken directly from the worksheet, or (b) developed from the adjusted trial balance, if a worksheet is not prepared.

如果没有编制工作底稿，结账凭证可以从工作底稿获得，或者从被调整的试算平衡表获得。

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。

The chessboard type total bill and course summary table instead of general ledger units, closing entries, should a whole assembly course summary table and board ledger.

采用棋盘式总张账和科目汇总表代替总账的单位，年终结账，应当汇编一张全年合计的科目汇总表和棋盘式总账。