Reviewing the given information, what about completing the accounting cycle is true?

The following statements about completing the accounting cycle are true:

1. **The accounts require a closing entry at the end of the accounting cycle.** - This is true for temporary accounts, which are closed at the end of the accounting period to reset their balances to zero for the next period.

2. **The above accounts begin each new accounting cycle at zero.** - This is true for temporary accounts as they are closed out and reset to zero at the start of the new accounting period.

3. **Accounts do not require a closing entry at the end of the accounting cycle.** - This statement is false with respect to temporary accounts, as they do require closing entries.

4. **The accounts above are temporary accounts.** - If the accounts referred to are revenue, expense, and drawing accounts, this statement is true. Temporary accounts include revenue, expenses, and owner's withdrawals and are closed at the end of the accounting cycle.

In summary, the first, second, and fourth statements are true in the context of temporary accounts in the accounting cycle, while the third statement is false.