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。
如果收入超过费用，收益汇总帐户就会有贷方余额。
If the revenue exceeds the expense, the Income Summary account will have a credit balance.
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.
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。
If the Income Summary account has a debit balance, then the company has suffered a loss for the current period.
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.
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。
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.
收益管理的“最佳做法”包括市场数据汇总及分析，酒店可以依此预测市场波动情况；你的网站应该显示这些变化。
Revenue management "best practices" includes the collection and analysis of market data and allows hotels to anticipate fluctuations in the market; your website should reflect these opportunities.
“豆腐帐”最初指卖豆腐的商贩记的帐，天天卖出去多少很多多少豆腐、每个月尾汇总的本钱付出和收益城市记在这个帐上。
The term, tofu ledger, was originally used to describe account books made by tofu sellers where each sale is clearly recorded and all the costs and profits are counted at the end of each month.
“豆腐帐”最初指卖豆腐的商贩记的帐，天天卖出去多少很多多少豆腐、每个月尾汇总的本钱付出和收益城市记在这个帐上。
The term, tofu ledger, was originally used to describe account books made by tofu sellers where each sale is clearly recorded and all the costs and profits are counted at the end of each month.
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