The second part discussed theory summary of earnings management;
第二部分则阐述了盈余管理的理论；
The balance of the Income Summary account should be transferred to the Retained Earnings account.
收益汇总账户的余额应转入留存收益账户。
In summary, the internal control quality of Chinese public corporations too low to restrain earnings management effectively.
综上，本文得出的结论是：我国内部控制的质量普遍较低，不能有效的抑制盈余管理行为。
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。
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