1. At the end of the year, all the credit balance of "business income" should be transferred to the account of "business balance": debit: business income credit: business balance. At the end of the year, all the credit balance of "operating income" should be transferred to the subject of "business balance": debit: business income credit: business balance. The credit balance of other income should all be transferred to the "business balance" account: debit: other income, credit: business balance 5. At the end of the year, the debit balance of all allocated funds should be transferred to the "business balance" account: debit: business balance, credit: allocated funds 6. At the end of the year, the current operating expenses and sales tax should be transferred to the "business balance" account: debit: business balance. Transfer all debit balances paid to superior expenditures to the account of "business balance": debit: business balance, credit: paying superior expenditures 8. At the end of the year, all debit balances will be transferred to the "business balance" account: debit: business balance, and credit: subsidiary 9. At the end of the year, all the self-raised infrastructure balances will be transferred to the "business balance" account: debit: business balance, credit: carry forward self-raised infrastructure 65433. (1) If profit: debit: business balance loan: balance distribution (2) If loss: debit: balance distribution loan: business balance 1 1, balance carry-forward difference: (1) If surplus: debit: business balance loan: balance distribution (2)