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.
留存收益账户和股本账户都属于所有者权益账户。
Both the Retained Earnings account and the Capital Stock account are Owners' Equity accounts.
然而，股票股利将导致股利的面值或设定价值从留存收益账户转入普通股账户。
The stock dividend, however, will cause a transfer from the Retained Earnings account to the Common Stock account equal to the par or stated value of the dividend shares.
按照大多数的中非协议，自然资源的出口收益直接进入托管账户，这时再进行估价，而非事先定价。
Under most of the agreements, the earnings from exports of natural resources are deposited directly into escrow accounts and their value is assessed at that moment, not fixed in advanced.
分析者把这归因为存款收益降低导致资金从储蓄账户向理财产品转移。
Analysts attribute weakening deposit accumulation to the migration of funds from savings accounts to wealth-management products.
而就投资者而言，尽管这减少了他们存款账户上的收益，但股票价格的回升通常能够补偿他们。
To the extent that savers earned lower returns on their deposit accounts, they were usually compensated by a rebound in the value of their equity holdings.
在科尼亚，另一种模型叫m -PESA的服务让人们使用收益转账和存钱而不用开一个真正的银行账户。
Another model is in Kenya where a service called M-PESA enables people to use mobile phones to transfer and save money without opening an actual bank account.
是的，我知道大多数人把他们的钱放在短期存折、储蓄账户上睡大觉，拿着2％的收益或更少。
Well, I'm sure that most people with money sitting in short-term CDs, savings accounts and the like earning 2% or less would like to get a higher return on their money.
绿色债券的收益将通过一个专门的“绿色账户”来使用。
A special "green account" will be used for proceeds from green bonds.
把钱从活期存款账号上移到收益高的储蓄账户上。
Move your money from your checking account to a high-yield savings account.
它们循环利用各自国家的经常账户盈余，使之转换成美元证券，压低了收益率水平。
They have recycled their countries' current account surpluses into dollar securities, holding yields down.
将你现有的赊购账户现金兑换参股，您就可以获得兑换值两倍或者以上的收益。
Exchange now funds from your charge account for shares and you can profit double or more from the exchange value!
我们已经测试过的所有外汇机器人具有相同的图案随处可见许多小的收益，与一个大的损失抹去了所有的利润，甚至出现亏损，使您的交易账户。
All forex robots we have tested have the same pattern everywhere many small gains with one big loss wiping out all profits and making even a loss to your trading account.
纽约（Money杂志）——问题：我今年58了，我在一个在线储蓄账户里有3万美元，年收益率在2％左右。
NEW YORK (Money) -- Question: I'm 58 and have $30, 000 sitting in an online savings account earning around 2% annually. Is there some way I can get a better return on this money?
是的，你的资金已经在市场上运作，收益将由我们定期打入你的账户。
Yes, your gift has been working in the market, the profits are internally transferred to your accounts with us.
需注意，这些薪金补贴仅仅是净收益的预分配，而不是企业的费用，也不需记入任何分类账账户。
Note that these salary allowances are merely an agreed-upon dividing net income; they are not expenses of the business and are not recorded in any ledger account.
结清收益汇总账户。
在总分类账中，账户的排序最好与资产负债表和收益表的排序一样。
In the general ledger, it is desirable to have the accounts in the same sequence as in the balance sheet and income statement.
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.
如果现金溢缺账户在会计期末有借方余额，是费用，在收益表上可以包括在“杂项费用”中。
If there is a debit balance in the cash over and short account at the end of the fiscal period it is an expense and may be included in "miscellaneous expense" on the income statement.
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.
其他储户则观察组合账户，组合帐户中的收益同股票指数的走势相关联，并且它的风险能被规避。
Others are looking at structured accounts, where the payouts are linked to the performance of equity indices and where risks can be hedged.
股本和留存收益也是永久账户。
Capital stock and Retained Earnings accounts are also in this category.
在这个分录中借记的账户-所得税费用，是一个费用账户，在收益表中往往作为最后一个减项出现。
The account debited in the entry, income Taxes expense, is an expense account that usually appears as the very last deduction in the income statement.
防止过多的现金闲置在银行存款账户而不能产生收益。
Prevent unnecessarily large amounts of cash from sitting idle in bank accounts which produce no revenue.
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.
然而，和我所有的账户一样，违约会影响到收益，现在他们已经稳定在11%至12%的范围内了。
But, like all my accounts, defaults have impacted returns and now they have settled in to the 11-12% range.
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.
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.
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