income summary account

基本解釋

Close the income summary account by transferring its balance into the owner's capital account .
通過將業(yè)主提款賬戶的餘額轉(zhuǎn)入業(yè)主資本賬戶來結(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.
收益滙縂賬戶說明，收入超過了費(fèi)用，企業(yè)的經(jīng)營(yíng)是有利潤(rùn)的。
6920.me
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)賬過程以外，收益滙縂賬戶無分錄也無餘額。