income summary account
英 [ˈɪnkʌm ˈsʌməri əˈkaʊnt]
美 [ˈɪnkʌm ˈsʌməri əˈkaʊnt]
n. 损益汇总账户
双语例句
- If the revenue ( credit balances) exceeds the expenses ( debit balances), the income summary account will have a credit balance representing net income.
如果收入（贷方余额）超过费用（借方余额），收益汇总账户将有一个代表净收益的贷方余额。 - A journal entry made for the purpose of closing a revenue or expense account by transferring its balance to the income summary account is called a closing entry.
为了结清收入和费用账户而将其余额转入收益汇总账户所作的日记账分录就称为结账分录。 - Close the various revenue accounts by transferring their balances into the income summary account.
通过将各收入账户的余额转入收益汇总账户来结清收入账户。 - At the end of the year the balance of the Income Summary account is closed into the Retained Earnings account.
在年末，收益汇总账户的余额需结转到留存收益账户。 - If the revenue exceeds the expense, the Income Summary account will have a credit balance.
如果收入超过费用，收益汇总帐户就会有贷方余额。 - Note that the income summary account is used only at the end of the accounting period when the accounts are being closed.
应注意，收益汇总账户只在会计期末结清账户时才使用。 - Closing a revenue account, therefore, means transferring its credit balance to the income summary account.
因此，结清收入账户就是将其贷方余额转入收益汇总账户。 - Close the income summary account by transferring its balance into the owner's capital account.
通过将收益汇总账户的余额转入业主资本账户来结清收益汇总账户。 - At the end of the accounting period, the balance in the Income Summary account is closed into the partners 'capital accounts.
在会计期末，收益汇总帐户的余额结转到合伙人资本帐户。 - In that case, the closing of the income summary account requires a debit to the owner's capital account and a credit to the income summary account.
在这种情况下，结清收益汇总账户要求借记业主资本账户并贷记收益汇总账户。