| 单词 | NOMINAL ACCOUNT |
| 释义 | Period-ending at near-zero balanced revenue or expense account as an owners’ equity account subdivision. A zero balance at the beginning of a new accounting period, accumulates balances during the period, and at zero at the year end by means of closing entries is the characteristic of this type of account. In contrast to balance sheet accounts known as ‘permanent accounts’ or ‘real accounts’, this is an income statement account known as a ‘temporary 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。