temporary account

temporary account　暂记账户　

Revenue or expense account that is a subdivision of the owners’equity account and that is closed to a zero balance at the end of each accounting period.It with a zero balance at the beginning of a new accounting period，accumulates balances during the period，and returns to zero at the yearend by means of closing entries.Nominal accounts are income statement accounts and are also called“nominal account”in contrast to balance sheet（asset，liability，and owners’equity）accounts which are called“permanent accounts”or“real accounts”.