The accountant is closing the ledger. 会计在结帐了. Closing the Ledger 将损益科目汇总计算本期损益，并作结帐分录，将收入与费用科目结清，将纯益或纯损科目结转永久性之业主权益科目。 或是 to balance the books; to settle accounts 结帐.拼音 [jiezhang] 注音 [ㄐㄧㄝˊㄓㄤˋ] 1.to balance the books; to settle accounts; to square accounts; to close (or shut) the books; to strike a balance 2.to pay a (restaurant) bill; to pay up (买单结帐,付钱)
