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2024年4月13日发(作者：sql server2012安装报错)
Unit 6 Closing Procedures结账程序
教学目标: Understand how to prepare a post-closing trial balance; Master How to
close the temporary accounts.
教学内容：
（1）closing the temporary accounts.
（2）preparing a post-closing trial balance
本节重点：closing the temporary accounts
本节难点：closing the temporary accounts
计划学时：1学时
授课形式：讲授与实例结合，适当布置作业
授课班级：2009会计学本科
授课地点：2105
The closing process is an important step at the end of an account period after
financial statements has been prepared.
1
结账程序是在会计期末财务报表编制完成之后要进行的一个汇重要步骤。
The purpose of the closing process is twofold. First, it resets revenue, expense,
and dividends account balances to zero at the end of each period. This is done so
that these accounts can properly measure income and dividends for the next period.
Second, it helps in summarizing a period’s revenues and expenses.
结账程序的作用有两点：第一，在期末将收入、费用和股利等账户变成零余额，以便用
来记录和确定下一个会计期间的净利润和股利；第二，该步骤有助于汇总本期的收入和费用。
6.1 TEMPORARY AND PERMANENT ACCOUNTS临时性账户和永久性账户
Temporary or nominal accounts accumulate data related to one accounting
period. They include income statement accounts, the dividends account, and the
Income Summary account. They are temporary because the accounts are
opened
at
the beginning of a period, used to record transactions and events for that period,
and then
closed
at the end of the period. The
closing process
applies
only
to
temporary accounts
.
临时性账户，或称名义账户，只记录与一个会计期间有关的信息，包括所有的利润表账
户、股利账户和收益汇总账户。这些账户之所以被称为临时性账户是因为他们在期初被启用，
只记录该期间的交易和事项，期末时将被结平。
Permanent or real accounts report on activities related to one or more future
accounting periods. They carry their ending balances into the next period and
generally consist of all balance sheet accounts. These asset, liability, and equity
2
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