Only the composition of specific owners' equity accounts changes with closingentries.
所有者权益的内部构成会因结账而有所变化。
2
The closingentries can be (a) taken directly from the worksheet, or (b) developed from the adjusted trial balance, if a worksheet is not prepared.
如果没有编制工作底稿，结账凭证可以从工作底稿获得，或者从被调整的试算平衡表获得。
3
Fifth make closingentries journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.