翻訳と辞書
Words near each other
・ Closia
・ Closia giadae
・ Closia sarda
・ Closing
・ Closing (morphology)
・ Closing (real estate)
・ Closing (sales)
・ Closing argument
・ Closing Argument (horse)
・ Closing Arguments (album)
・ Closing Bell
・ Closing capacity
・ Closing costs
・ Closing credits
・ Closing Down the Pattern Department
Closing entries
・ Closing In
・ Closing In on the Fire
・ Closing milestones of the Dow Jones Industrial Average
・ Closing milestones of the Nasdaq Composite
・ Closing milestones of the S&P 500 Index
・ Closing pin
・ Closing statement
・ Closing the Book..
・ Closing the gap
・ Closing the gaps
・ Closing the loop
・ Closing the Ring
・ Closing time
・ Closing Time (album)


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Closing entries : ウィキペディア英語版
Closing entries
Closing entries are journal entries made at the end of an accounting period to transfer temporary accounts to permanent accounts. An "income summary" account may be used to show the balance between revenue and expenses, or they could be directly closed against retained earnings where dividend payments will be deducted from. This process is used to reset the balance of these temporary accounts to zero for the next accounting period.〔(【引用サイトリンク】url=http://www.quickmba.com/accounting/fin/closing-entries/ )〕〔(【引用サイトリンク】url=http://www.netmba.com/accounting/fin/process/closing/ )
==References==


抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Closing entries」の詳細全文を読む



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