【汇总帐户】

汇总帐户 [huì zǒng zhàng hù]

在例句中比较

[会计] summary account

summary account（汇总帐户）一种其余额代表其它帐户余额总和的帐户。您可以使用汇总帐户在公式和分配中进行快速报告和查询。

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短语

损益汇总帐户 income summary account

收入和费用汇总帐户 revenue and expense account

收益汇总帐户 income and expense summary ; income summary account

权益汇总帐户 Sundry members account

汇总帐单合同帐户 collective bill contract account

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经济学

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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.

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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.

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