A debit balance account which is offset against revenue in the revenue section of the income Statement. Examples include sales Discounts and sales returns and Allowances.

收入抵减帐户是一种借方余额帐户，它抵减收益表中收入部分的收入。例如销售折扣、销售退回和折让。

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Fifth make closing entries journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.

第五，作结帐分录，过帐以后结清全部收入和费用帐户，结算本期净收益进而结转留存收益帐户。

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Close all revenue and expense accounts to Income Summary, a new account.

将收入账户与费用账户结转到“损益汇总”这个新账户中。

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Of course, these figures are only indicative of the oil revenue Scotland would receive and do not account for all the other changes which would take place to income and taxation if Scotland were to be independent.

BBC: Who has a right to claim North Sea oil?