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- To close the Income Summary account. 结清收益汇总账户。
- 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 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。
- 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。
- 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。
- You can close the Sales Revenue account by transferring its balance to the Income Summary account. 您可以把销售收入帐户的余额转入收益汇总帐户，结清销售收入帐户。
- 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。
- 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。
- Close the various expense accounts by transferring their balances into the income summary account. 通过将各费用账户的余额转入收益汇总账户来结清费用账户。
- This transfer is accomplished by a journal entry debiting the revenue account in an amount equal to its credit balance, with a journal entry crediting the income summary account at the same time. 这项转移是通过以贷方余额同等的金额借记收入账户,同时贷记收益汇总账户来完成的。
- 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。
- 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。
- The income summary account has no entries and no balance except during the process of closing the accounts at the end of the accounting period. 除了在会计期末的结账过程以外,收益汇总账户无分录也无余额。
- closing the income summary account 结清收益汇总账户
- On October 3, the income summary account has a credit balance of $2,which presents the net income for October. 2 在10月3日,收益汇总账户有贷方余额2美元,该数额就是10月份的净收益。
- This ia a summary account of the meeting. 这是会议扼要的记录。
- Tom made a summary account for the meeting. 汤姆对会议做了简明的记述。
- This is a summary account of the meeting. 这是会议扼要的记录。
- account created by the debit part of the entry is closed into the Income Summary account in the same manner as any other expense account. 上述分录中借记的坏账损失像其他费用一样结转到收益汇总账户。
- income summary account 损益汇总帐户
