closing n. 1.封闭,停闭;封闭口;【植物;植物学】郁闭。 2.终结,结尾;完工。 3.(交易等的)谈妥;结账;地产成交会。 adj. 结尾的,末了的;闭会的。 a closing account 决算。 a closing address 闭会词。 a closing hour 停止营业的时间;临终时刻。 the closing date 决算日。 the closing day 截止日期。 the closing time 截止时间;停止时间。
Posting , trial balances , financial statements , and closing procedures are carried out automatically in a computerized accounting system 在计算机会计系统中,过账、试算平衡、财务决算、结帐都是自动执行的。
Article 38 all the accounting documents , except those which should be permanently kept or which are related to unsettled accounting events , shall be kept for at least five years after the completion of annual closing procedures 第38条各项会计凭证,除应永久保存或有关未结会计事项者外,应于年度决算程序办理终了后,至少保存五年。