结账记录把收入账户的余额还原为零。
The closing entry returns the balance of the revenue account to zero.
收入账户、费用账户以及股利发放都是临时账户。
Revenue accounts, expense accounts, and the Dividends Declared accounts are referred to as temporary accounts.
将收入账户与费用账户结转到“损益汇总”这个新账户中。
Close all revenue and expense accounts to Income Summary, a new account.
该争议已经得到解决。课时金额(itc)已发放到您的收入账户。
The dispute has been settled. Full payment (ITC) has been released to your revenue 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.
那么在复式记帐制下，你资产负债表上的现金资产帐户会有一笔增加的记录，同时在广告收入账户上有相对应的一笔同样大小的增加记录。
The accounting double entry is you record an increase in the cash asset account on the balance sheet and a corresponding equal increase in the advertising revenue account.
那么在复式记帐制下，你资产负债表上的现金资产帐户会有一笔增加的记录，同时在广告收入账户上有相对应的一笔同样大小的增加记录。
The accounting double entry is you record an increase in the cash asset account on the balance sheet and a corresponding equal increase in the advertising revenue account.
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