To close the Income Summary account.
结清收益汇总账户。
Close all revenue and expense accounts to Income Summary, a new account.
将收入账户与费用账户结转到“损益汇总”这个新账户中。
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。
Close the income summary account by transferring its balance into the owner's capital account.
通过将业主提款账户的余额转入业主资本账户来结清业主提款账户。
The balance of the Income Summary account should be transferred to the Retained Earnings account.
收益汇总账户的余额应转入留存收益账户。
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。
Close the various revenue accounts by transferring their balances into the income summary account.
应注意，收益汇总账户只在会计期末结清账户时才使用。
Conversely, if expenses exceed revenue, the income summary will have a debit balance representing net loss.
反之，如果费用超过收入，收益汇总账户将有一个代表。
The Income Summary account shows that the business has operated profitably with revenue in excess of expenses.
收益汇总账户说明，收入超过了费用，企业的经营是有利润的。
If the Income Summary account has a debit balance, then the company has suffered a loss for the current period.
如果收益汇总帐户有借方余额，那么公司当期的经营为亏损。
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。
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。
In the case of a corporation, the Income Summary account will be closed to the Retained Earnings account, which is kept separately from the Capital Stock account.
收益汇总”账户将结转于“留存收益”账户，它是与“股本”账户分开设置的。 就公司来说。 收益汇总”账户将结转于“留存收益”账户，它是与“股本”账户分开设置的。
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。
We built a summary table that aggregated the income and expense detail to show the end result for each transaction.
我们构建了一个汇总表，汇总收入和费用细节，显示每笔交易的最终结果。
These accounts includes Summary flow accounts, income and capital accounts, and hybrid national accounts.
这些账户包括了综合流量账户、收入与资本账户和混合的国民账户。
Summary of Background Data. Longitudinal studies to investigate NSP incidence and risk factors are rare, and even fewer have been conducted in middle - and low-income countries.
背景知识概要：关于颈肩痛的发生率及其危险因子的纵向研究不多，而在中低收入国家进行的此类研究更加少见。
Program after logging shows you summary of energy income and expense for each day.
程序后，测井显示您简要的能源收入和支出的每一天。
Transmit the general cashier Remittance Summary, Bank Deposit slips to finance manager and the General Cashier Report to Income Audit.
将付款汇总报表，银行存款回单交给财务经理，总出纳报表交给审计部门。
Transmit the general cashier Remittance Summary, Bank Deposit slips to finance manager and the General Cashier Report to Income Audit.
将付款汇总报表，银行存款回单交给财务经理，总出纳报表交给审计部门。
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