| 单词 | CLOSING |
| 释义 | 1. In Accounting, this is the moving of account balances at the end of an accounting period from subsidiary ledgers, containing nominal or temporary accounts, to an income summary account. Known also as closing the accounts or closing the books. 2. In Mortgage lending, this is the action and date when the proceeds of a mortgage loan are released to the borrower once the mortgage deed and loan documents are approved and delivered to the buyer. 3. In Real estate, this is the action and date when the sales proceed funds are released to its seller upon the property title changing hands is transferred to its buyer. 4. In Selling, this is the final action in a selling presentation where a salesperson requests a buyer to order or give a commitment to buy. |
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