summary account

The balance of the Income Summary account should be transferred to the Retained Earnings account.

收益汇总账户的余额应转入留存收益账户.

At the end of the accounting period, the balance in the Income Summary account is closed into the partners' capital accounts.

在会计期末，收益汇总帐户的余额结转到合伙人资本帐户。

If the revenue exceeds the expense, the Income Summary account will have a credit balance.

如果收入超过费用, 收益汇总帐户就会有贷方余额.

See also work package, control account, contract work breakdown structure, and project summary work breakdown structure.

另外请见工作细目 、 控制帐目 、 合同工作分解结构和项目概括性工作分解结构.

The Method of Account Title Summary: a New Method of Drafting Cash Flow Statement

编制现金流量表的新方法&科目汇总表法

A journal entry made for the purpose of closing a revenue or expense account by transferring its balance to the income summary account is called a closing entry.

为了结清收入和费用账户而将其余额转入收益汇总账户所作的日记账分录就称为结账分录。

Close the various expense accounts by transferring their balances into the income summary account.

通过将各费用账户的余额转入收益汇总账户来结清费用账户.

Summary Account on Sacrificial Rites of the Country in China

略论中国的社稷祭祀礼仪

This ia a summary account of the meeting.

这是会议扼要的记录.

He gave a summary account.

他给出了简要的说明.

A summary account of the regional geology of Shanghai Municipality

上海市区域地质概要

Closing a revenue account, therefore, means transferring its credit balance to the income summary account.

因此, 结清收入账户就是将其贷方余额转入收益汇总账户.

Note that the income summary account is used only at the end of the accounting period when the accounts are being closed.

应注意，收益汇总账户只在会计期末结清账户时才使用。

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.

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。

In the Account Summary section, the Server IP Address will be listed.

帐户中的摘要部分, 该服务器的IP地址将被列入.