Step 2. Journalize transactions the second step in the accounting cycle is to record the results of transactions in a journal.
第二步：记录交易日志会计循环的第二步是定期记录交易结果。
2
Fifth make closing entries journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.
第五，作结帐分录，过帐以后结清全部收入和费用帐户，结算本期净收益进而结转留存收益帐户。
3
Month, quarter in establishment in inside in year an accounting statement, needs to do to try to calculate with adjust the journalize, doing not proceed to settle an account.