费用结算期
费用结算期-
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 .
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公司资产负债表的权益部分由缴入资本和留存收益两部分组成。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 paid-in capital accounts and retained earnings make up the stockholders ' equity section on the corporation balance sheet . Fifth , make closing entries , journalize and post them ; close all revenue and expense accounts ; calculate net income anc transfer it to retained earnings account .