Closing Entry=បញ្ជីកាបិទបញ្ជី…

បញ្ជីកាបិទបញ្ជី៖ បញ្ជីកាបីទ និងជំរះរាល់គណនីផលចំណូល និងគណនីចំណាយ ហើយផ្ទេរប្រាក់ចំណេញ ឬខាតទៅគណនីមូលធន ឬគណនីប្រាក់ចំណេញសន្សំទុក។
Closing Entry:​ an entry made to close and clear all the revenue and expense accounts and to transfer net income or cost to a capital account or to the retained earnings account.
Closing Entry: A journal entry made at the end of an accounting period in order to prepare for the next accounting period by clearing the BALANCES of temporary accounts and summarizing the period’s REVENUES and expenses.