income summary account

常見(jiàn)例句

Close the income summary account by transferring its balance into the owner's capital account .
通過(guò)將業(yè)主提款賬戶的余額轉(zhuǎn)入業(yè)主資本賬戶來(lái)結(jié)清業(yè)主提款賬戶。
The Income Summary account shows that the business has operated profitably with revenue in excess of expenses.
收益匯總賬戶說(shuō)明，收入超過(guò)了費(fèi)用，企業(yè)的經(jīng)營(yíng)是有利潤(rùn)的。
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At the end of the year the balance of the Income Summary account is closed into the Retained Earnings account.
除了在會(huì)計(jì)期末的結(jié)賬過(guò)程以外，收益匯總賬戶無(wú)分錄也無(wú)余額。