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closing account [8 entries]
  1. closing account    決算勘定
  2. account closing procedure    決算手続
  3. closing balance account    決算残高勘定
  4. closing balance account    閉鎖残高勘定
  5. difference between the profit and loss account translated at an average rate and at the closing rate    平均レートで換算した損益計算書と決算日レートで換算した額との差額
  6. next closing of account    次期決算
  7. profit and loss account of a foreign enterprise accounted for under the closing rate/net investment method    決算日レート・純投資法で会計処理された国外企業の損益計算書
  8. The carrying amounts, the fair values, and the differences between them as of MM DD, YYYY (the consolidated account closing date of the fiscal year) are as follows.    ○年○月○日(当期の連結決算日)における連結貸借対照表計上額、時価及びこれらの差額については、次のとおりであります。
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