期末根据账簿记录，把一定期间内所发生的经济业务，在全部登记入账的基础上，结算出每个账户的本期发生额和期末余额，并将期末余额转入下期或下年新账，在会计上称为（）。At the end of the period, according to the records in accounting books, the economic transactions occurred in a certain period shall be recorded in accounting books, the current occurrence amount and the ending balance of each account shall be settled, and the ending balance shall be transferred to the next period or the next year's new account. This is called （) in