Closing the financial year transfers Revenue and Expense balances to the Retained Earnings equity account, resetting temporary income statement account balances to zero for the new fiscal year.
SQL Accounting uses **Tools -> Year End Close** to run database checks and compile retained earnings. Million uses **File -> Year End** to close ledger periods and lock historical data.
年终结账将收入和费用科目的余额结转至留存收益权益账户，并将新财政年度的临时损益表账户余额重置为零。
SQL Accounting 使用 **Tools -> Year End Close** 运行数据库检查并汇总留存收益。Million 使用 **File -> Year End** 结转分类账期间并锁定历史数据。
Visual concept map explaining the key module topic: 解释该模块核心主题的视觉概念图：
Prompt: 'I am closing the financial year-end in SQL Accounting. Write a checklist of audit reconciliation checks to run before executing the Year End Close utility.'
Result: AI delivers checks: reconcile bank statements, verify debtor/creditor balances, check unposted general journals.
Prompt 提示词： “我正在 SQL Accounting 中进行财务年终结账。请写一份在运行年终结账工具前需要执行的审计对账核查清单。”
效果： AI 提供清单：核对银行对账单、核实应收/应付余额、检查未过账的普通日记账。
1. Which account balance is reset to zero during year-end closing? 在年终结账期间，哪个账户的余额会被重置为零？
2. What is the destination account for closed revenue and expense balances? 结转后的收入和费用余额最终汇总到哪个账户？
3. What must be done immediately before running the Year-End Closing tool? 在运行年终结转工具之前，必须立即进行什么操作？
4. In SQL Accounting, the year-end closing wizard is accessed via: 在 SQL Accounting 中，通过哪个路径访问年终结账向导？
5. Million Accounting closes a financial period by locking: Million Accounting 通过锁定什么来结转财务期间？
Task 1: Write the adjusting entry to transfer RM 15,000 Net Income to Retained Earnings. 任务 1: 编写调整分录：将 RM 15,000 的净利润结转至留存收益账户中。
Task 2: SQL query to sum total revenue from table 'GL' where Category is 'Revenue'. 任务 2: SQL 查询：对 'GL' 表中类别为 'Revenue' 的总收入求和。
Task 3: What is the final diagnostic check run before Year-End closing? 任务 3: 年终结账前运行的最后一项诊断对账核查是什么？
Match the term on the left with its definition on the right. 将左侧的术语与右侧的定义进行配对。