| 单词 | CLOSING ENTRIES |
| 释义 | Final bookkeeping entries posted at the end of an accounting period for reducing all nominal, temporary accounts to zero. Balances of these accounts are moved to the income summary account, and drawings are moved to the owners’ capital account. |
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法律词典收录了41026条英汉双解法律词条，基本涵盖了常用法律英语单词及短语词组的翻译及用法，是法律学习的有利工具。