unit 6 closing process

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1、Unit6ClosingProcedures结账程序教学目标:Understandhowtoprepareapost-closingtrialbalance;MasterHowtoclosethetemporaryaccounts.教学内容：（1）closingthetemporaryaccounts.（2）preparingapost-closingtrialbalance本节重点：closingthetemporaryaccounts本节难点：closingthetemporaryaccounts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

2、：2105Theclosingprocessisanimportantstepattheendofanaccountperiodafterfinancialstatementshasbeenprepared.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。Thepurposeoftheclosingprocessistwofold.First,itresetsrevenue,expense,anddividendsaccountbalancestozeroattheendofeachperiod.Thisisdonesothattheseaccountscanproperl

3、ymeasureincomeanddividendsforthenextperiod.Second,ithelpsinsummarizingaperiod’srevenuesandexpenses.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。6.1TEMPORARYANDPERMANENTACCOUNTS临时性账户和永久性账户Temporaryornominalaccountsaccumulatedatarelatedtooneaccountingperiod.Theyincl

4、udeincomestatementaccounts,thedividendsaccount,andtheIncomeSummaryaccount.Theyaretemporarybecausetheaccountsareopenedatthebeginning4ofaperiod,usedtorecordtransactionsandeventsforthatperiod,andthenclosedattheendoftheperiod.Theclosingprocessappliesonlytotemporaryaccounts.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

5、，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。Permanentorrealaccountsreportonactivitiesrelatedtooneormorefutureaccountingperiods.Theycarrytheirendingbalancesintothenextperiodandgenerallyconsistofallbalancesheetaccounts.Theseasset,liability,andequityaccountsarenotclosed.永久

6、性账户，或称实账户，用来记录与一个或多个会计期间有关的经济活动，该类账户的期末余额将被结转到下个期间。资产负债表账户均属于永久性账户，资产、负债和所有者权益的账户余额在期末不需结平。6.1RECORDINGCLOSINGENTRIES登记结账分录Torecordandpostclosingentriesistotransfertheend-of-periodbalancesinrevenue,expense,anddividendsaccountstoretainedearnings.将结账分录入账并过账的过程就是将收入、费用、股利账户的余额转到留存收益账户。Therearefourste

7、psnecessaryforacompanytocloseitstemporaryaccounts.结账程序包括四个步骤：vStep1:ClosecreditbalancesinrevenueaccountstoIncomeSummary结平收入类账户vStep2:ClosedebitbalancesinexpenseaccountstoIncomeSummary结平费用类账户vStep3:CloseIncomeSumm