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Part Q
 
Closing the Accounts  

1. Vocabulary
 closing the account: 结账
temporary account: 临时性帐户
permanent account: 永久性帐户
Income Summary: 收益汇总帐户
compound journal entry: 复合日记帐分录
 
2. Common Expressions：
 Temporary accounts are called nominal accounts, while permanent accounts are called real accounts.
临时性帐户也叫做名义帐户，而永久性帐户也叫做真实帐户。
 
Revenue and expense accounts are closed at the end of each accounting period.
每个会计期末都要结清收入和费用帐户。
 
You can close the Sales Revenue account by transferring its balance to the Income Summary account.
您可以把销售收入帐户的余额转入收益汇总帐户，结清销售收入帐户。
 
If the revenue exceeds the expense, the Income Summary account will have a credit balance.
如果收入超过费用，收益汇总帐户就会有贷方余额。
 
If the Income Summary account has a debit balance, then the company has suffered a loss for the current period.
如果收益汇总帐户有借方余额，那么公司当期的经营为亏损。