Pelo que entendo, "fechamento" é a etapa do ciclo contábil conhecida como "closing process", conforme explicado abaixo:

"It appears that the accounting cycle is completed by capturing transaction and event information and moving it through an orderly process that results in the production of useful financial statements. Importantly, one is left with substantial records that document each transaction (the journal) and each account’s activity (the ledger). It is no wonder that the basic elements of this accounting methodology have endured for hundreds of years.

There remains one final process known as the closing process."
https://www.principlesofaccounting.com/chapter-4/the-account...

Este vídeo-tutorial explica o ciclo contábil em inglês. No min. 3:24 há uma referência a "closing of the expense accounts": https://youtu.be/-ibQ7j6GFQU

gasto: expense, expenditure
https://michaelis.uol.com.br/moderno-ingles/busca/portugues-...