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.
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.
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.
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