After transactions have been journalized, the debits and credits in each journal entry are transcribed to the appropriate ledger accounts.

在作出各该交易的分录后，每笔分录的借项和贷项都要转抄于相应的分类账户。

After transactions have been journalized , the debits and credits in each journal entry are transcribed to the appropriate ledger accounts.

在作出各该交易的分录后，每笔分录的借项和贷项都要转抄于相应的分类账户。

After the financial statements are prepared and the adjusting entries have been journalized and posted, the closing process must be completed.

当财务报表制作完成，调整分录被记录和提交，结账的程序就必须完成。