1、The balance of the Income Summary account should be transferred to the Retained Earnings account.
收益匯總賬戶的余額應(yīng)轉(zhuǎn)入留存收益賬戶。

2、Close the income summary account by transferring its balance into the owner's capital account.
通過將業(yè)主提款賬戶的余額轉(zhuǎn)入業(yè)主資本賬戶來結(jié)清業(yè)主提款賬戶。

3、To close the Income Summary account.
結(jié)清收益匯總賬戶。

4、If the revenue exceeds the expense, the Income Summary account will have a credit balance.
如果收入超過費用，收益匯總帳戶就會有貸方余額。

5、Close the various revenue accounts by transferring their balances into the income summary account.
應(yīng)注意，收益匯總賬戶只在會計期末結(jié)清賬戶時才使用。

6、Close the various expense accounts by transferring their balances into the income summary account.
通過將各費用賬戶的余額轉(zhuǎn)入收益匯總賬戶來結(jié)清費用賬戶。

income summary翻譯