 |
| English | Spanish |
| closing chevron | comilla angular de cierre (The " character) |
| closing curly quotation mark | comilla inglesa de cierre (The " character) |
| closing parenthesis | paréntesis de cierre (The closing round bracket character) |
| closing quotation mark | comillas de cierre (The " character) |
| year-end closing | cierre de fin de año (An accounting process that occurs at the end of the fiscal year and is used to transfer the balances of the temporary owners' equity accounts to the permanent owners' equity account, to carry forward closing account balances from one accounting period to opening account balances in the subsequent accounting period, and to generate financial statements) |