反之,如果费用超过收入,收益汇总账户将有一个代表。
Conversely, if expenses exceed revenue, the income summary will have a debit balance representing net loss.
如果苹果公司没有营业收入,当期现金足以维持营运(销售管理费用和研发费用)超过7年,直至2018年年中。
If Apple had no revenues, the current cash would sustain operations (SG&A and R&D) for over 7 years or until the middle of 2018.
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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