英汉例句

• in that case, the closing of the income summary account requires a debit to the owner's capital account and a credit to the income summary account.

  在这种情况下，结清收益汇总账户要求借记业主资本账户并贷记收益汇总账户。

• assuming that the partnership earns net income of $10 in the first year of operations, the entry to close the income summary account is as follows…

  假设该合伙企业在经营的第一年获得凈收益10美元，收益汇总账户的结账分录如下…

• 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。

• the entry to close the income summary account in this example would be…

  收益汇总账户的结账分录如下…

• 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。

• if the income summary account has a debit balance, then the company has suffered a loss for the current period.

  如果收益汇总帐户有借方余额，那么公司当期的经营为亏损。

• at the end of the year the balance of the income summary account is closed into the retained earnings account.

  除了在会计期末的结账过程以外，收益汇总账户无分录也无余额。

• if the revenue (credit balances) exceeds the expenses (debit balances), the income summary account will have a credit balance representing net income.

  如果收入（贷方余额）超过费用（借方余额），收益汇总账户将有一个代表凈收益的贷方余额。 收藏。

• the income summary account has no entries and no balance except during the process of closing the accounts at the end of the accounting period.

  除了在会计期末的结账过程以外，收益汇总账户无分录也无余额。

• 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。

• the income summary account shows that the business has operated profitably with revenue in excess of expenses.

  收益汇总账户说明，收入超过了费用，企业的经营是有利润的。