what is this called? the yearly translation to calculate balance and adjust equity

[Zhang Weiwu]

Hello

Sorry for my bad English: every year, a transaction has to be done on
every income / expense account, to adjust it to 0 and adjust equity
accordingly. This is also the time when we pay some tax based on the
balance of income and expense. What is such transaction called in GNU cash?

My dictionary say this is called "carry forward". But I didn't find such
thing in GNU Cash documents.

I need the right term for this kind of transaction so that to read GNU
Cash documents on how to do this.

Best regards and thanks in advance.