收入账户是用来核算与监督企业在一定时期(月份、季度或年度) 内所取得的各种收入和收益的账户。
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.
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