Unit 6 Closing Procedures记别结账程序
教学目标: Understand how to prepare a post-closing trial balance; Master How to clo the temporary accounts.
岗位描述怎么写教学内容：
（李维嘉怎么了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 辣猪蹄closing process is an important step at the end of an account period after financial statements has been prepared.
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 purpo of the closing process is twofold. First, it rets revenue, expen, and dividends account balances to zero at the end of each period. This is done so that the accounts can properly measure income and dividends for the next period. Second, it helps in summarizing a period’s revenues and expens.
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 爱是永远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 becau the accounts are opened at the beginning of a period, ud to record transactions and events for that period, and then clod 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. The ast, liability, and equity accounts are not clod.
永久性账户，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。
6.2 RECORDING CLOSING ENTRIES登记结账分录
To record and post closing entries is to transfer the end-of-period balances in revenue, expen, and dividends accounts to retained earnings. 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。
There are four steps necessary for a company to clo its temporary accounts.
结账程序包括四个步骤：
Step 1: Clo credit balances in revenue accounts to Income Summary
结平收入类账户
Step 2: Clo debit balances in expen accounts to Income Summary
结平费用类账户
Step 3: Clo Income Summary to Retained Earnings 结平收益汇总账户
Step 4: Clo dividends account to Retained Earnings 结平股利账户
Permanent accounts are not clod becau they carry over to the next accounting period. The Retained Earnings account is the only permanent account involved in the closing process.
永久性账户无需被结平，它们的余额将转为各该账户下期的期初余额。结账程序中涉及的唯一一个永久性账户是留存收益账户。
Revenue and expen accounts are temporary accounts ud to accumulate data related to a specific accounting year. The temporary accounts are maintained to facilitate preparation of the income statement. At the end of each accounting year, the temporary accounts will be clod. Their balances are transferred to the income summary account. Here we u Douglas Company’s January data for illustration, though actually temporary accounts are not clod monthly.
收入和费用账户是用以累积与特定会计年度有关的数据的暂时性账户。设置这些暂时性账户，是为了便于编制收益表。在每一会计年度终结时，这些暂时性账户应予结清，其余额要转入“收益汇总”账户。这里利用道格拉斯公司1月份的数据为例，虽然，实际上，暂时性账户并不是逐月结清的。
(g) To clo Sales and related accounts and transfer net sales to the Income summary account.
Sales 512 000
Sales Returns and Allowances 2 000
Sales Discounts 10 000
Income summary 500 000
(h) To clo Purchas and related accounts and transfer net purchas cost to the Income summary account.
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Income summary 398 000
Purcha Returns and Allowances 10 000
Purcha Discounts 8 000
Purchas 410 000
Transportation In 6 000
(i) 计算机实习日志To clo operating expen accounts to the Income Summary account.
Income Summary 74 000
Sales Salaries expen 30 000
Transportation Out 16 200
Advertising Expen 2 500
Depreciation Expen 1 000
Insurance Expen 300
Rent Expen 8 000
