当一个数额记在帐户的右边，它就是贷方记录，称这个帐户被贷记。
When an amount is entered on the right side, it is a credit, and the account is said to be credited.
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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