5．Closing Temporary Accounts
CIosing temporary accounts，which are joumal entries made at the end of the accounting period，accomplish two purposes．First，at the end of an accouming period，it sets the stage for the next ac’ counting period by closing the expense and revenue accounts of the’。 balance s0 that the next period begins with a zero balance in those accounts．The withdrawals account is closed in a similar manner· The second aim of closing temporary accounts Is tO summarize a Deriod’s revenues and expenses．This is done by transferring the balances of revenues and expenses into the Income Summary account
t0 record the net profit or 10ss in that account．
The entries that dose the temporary accounts are as follows：
（1）Debit each revenue account in an amount eclual to its bal’
ance．a(chǎn)nd credit Income Summary for the total revenue involved-
（2）Credit each expense account in an amount equal to ItS ha-alice，and debit Income Summary for the total expense inv0ved． （3）Debit Income Summary for its balance，and credit the capi—tal account（Retained Earnings for a corporation）for the same amount．In the caSe of a net loss，debit the capital aecount and cre-dit Income Summary．
（4）For non-corporate business，credit the withdrawals account in an amount equal to its balance and debit the capital ac∞unt for the Salffle amount．
Exhibit 3-7 shows the procedures of closing temporary accounts for the Sanford Ranch Advertising Agency．
Exhibit 3．7
VOCABULARY
accounting cycle 會計循環(huán)
raw material 原材料
finished produet 產(chǎn)成品，制成品
source documents 原始憑證
journal n． 日記賬；雜志，報紙；日記；議事錄
worksheet T作底稿
chronological adj． 按照年月順序的
ioumalizig n． 編制分錄
disbursement n． 支出
merchandise n 商品；貨物
ui．經(jīng)商
acouisition n． 取得
withdrawals n．提�。煌斯�；遇伙
Advertising Fees Earned 已獲廣告費收人
tier ineome 凈收益
contra accounts 備抵賬戶
balance sbeet 資產(chǎn)負(fù)債表
Intome Statement 收益表
temporary aecottnts 臨時賬P，過渡賬戶
Inconle Summary 收益匯總
Retained Earnings 留存收益，留置收益
non corporate 非股份有限公司的
N0TES
①The accounts are cldosedtO concludethe current accounting period and
prepare for the b~inning of the new accounting period-
結(jié)賬的目的在于結(jié)出本期余額，同時為下期開始作了準(zhǔn)備。to xon-clude．the new accotmting period兩個不定式為表示目的的狀語，其中tOprepare中的to省略。
②Journals specifically designed in a tabular fashion to aceommodate therecording of one type of transaction are called special jotLrnals
以專門的表格形式記錄某類經(jīng)濟(jì)業(yè)務(wù)的日記賬稱之為特種日記賬。
specifically designed．．．onetypeoftransaction為過去分詞短語，修飾主語iour—nals。
財會專業(yè)英語翻譯技巧Ⅲ：
詞義的選擇及引申
一、詞義的選擇
由于英、漢語一詞多義、一詞多用的現(xiàn)象比較普遍，相應(yīng)的詞在意義范圍和使用習(xí)慣上又
不盡相同，因此漢譯時必須正確理解原文，根據(jù)特定的環(huán)境選擇詞的確切意義。
1．根據(jù)上下文選擇詞義
例如“work”一詞的含義很多，在不同的語言環(huán)境里，意義就不一樣：
He has done a good day’S work．他已干了整整一天的活。
We stop vJork at six．我們6點鐘下班。
He is looking for work．他正在找工作。
The new Accounting Law has begun to do its work．新會計法已開始生效了。
She is working at accounting．她正在研讀會計學(xué)。
Working capital is defined as current assets less current liabilities．營運資
本可定義為流動資產(chǎn)減流動負(fù)債之后的余額。
The works of Luea Paeioli had been spread widely．盧卡。帕喬利的著作已被廣泛閱讀。
working afirm needs a great number ofmoney．辦工廠需要大量的資金。
The computers work quickly and accurately．計算機(jī)計算得既快又準(zhǔn)。
2．根據(jù)詞類選擇詞義
例如"credit”一詞有名詞和動詞詞義之別，作名詞時，有“信譽(yù)”、“信用”、“債權(quán)”、“貸方”等含義；作動詞時，則表示“記人……貸方”。
Otlr corporati，。n has gained credit in foreign trade．（名詞）我們的公司在對外貿(mào)易中贏得了信譽(yù)
In accounting，tbe right sfide is called the credit．（名詞）在賬戶中，右方為貸直。
Credit Incdme summary for the total revenue involved．（動詞）將收入合計數(shù)貸記“收益匯總”賬戶。
0nly&des of merchiLndise on credit are recorded in the salesiourn。1．（名詞）僅僅是賒銷商品業(yè)務(wù)才記錄在銷售日記賬里。
He：has$2，000 stantdingto his credit．（名詞）他有2。000美元的存款。
3．根據(jù)財會專業(yè)的特征選擇詞義
有些詞匯在財會專業(yè)英語中的詞義與普通英語中的詞義大相徑庭，這就要求翻譯者應(yīng)掌握一定的財會知識，根據(jù)財會專業(yè)的特征，準(zhǔn)確把握原意，從而達(dá)到正確譯出的目的。如：
organizal：ion cost 開辦費（不能譯為“組織成本”）
atdditoonal estimat~es追加概算（不能譯為“額外估計”）
adiustting enttries 調(diào)整分錄（不能譯為“調(diào)整記錄”）
affiliated interests 聯(lián)營股權(quán)（不能譯為“附屬利息”）
conversion interval 復(fù)利間隔期（不能譯為“兌換間隔期”）
……