收益汇总账户的余额应转入留存收益账户。
The balance of the Income Summary account should be transferred to the Retained Earnings account.
结清收益汇总账户。
我们也不能直接冲减总账中应收账款汇总账户。
Neither should we credit the accounts receivable controlling account in the general ledger.
不同公司的参考账户中的账户与所有公司的总账户相关。
The amounts in the reference accounts for the different companies are related to the total for all companies.
反之，如果费用超过收入，收益汇总账户将有一个代表。
Conversely, if expenses exceed revenue, the income summary will have a debit balance representing net loss.
应注意，收益汇总账户只在会计期末结清账户时才使用。
Close the various revenue 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 expense accounts by transferring their balances into the income summary account.
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。
The Income Summary account shows that the business has operated profitably with revenue in excess of expenses.
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。
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.
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 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.
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。
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.
小组成员定期向共有的总账户存入小笔金额，他们再轮流向总账户借钱。通过这种方式，他们便有了正式的信贷记录。
As members make small, regular payments into a common pot from which they take turns to borrow, they are also able to develop a formal credit history.
行定义—账户可以被拖入总账或者可以使用资产负债表的形式。
Row Definition - the accounts can be pulled into the general ledger or you can use a Balance sheet form.
审核月度存货核算是否正确，以及明细账与总账账户的一致。
Verify that the monthly computations of inventories are proper and that the totals are in agreement with the control.
定义一个账户为统驭账户，可以保证总账科目与明细科目的集成。
Define the account to be a reconciliation account, which ensures the integration of a sub-ledger account into the general ledger.
定义一个账户为统驭账户，可以保证总账科目与明细科目的集成。
Define the account to be a reconciliation account, which ensures the integration of a sub-ledger account into the general ledger.
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