片语

a summary account简要报道

daily summary of account movements客户账户变动表

annual summary of account movements每年度客户账户变动表

income and expense summary account损益汇总帐户

closing the income summary account结清收益汇总账户

A Summary Account of Sacrifices摘要牺牲

income summary account损益汇总账户

summary y account汇总帐户

monthly summary of account movements每月客户账户变动表

英汉例句

• close the income summary account by transferring its balance into the owner「s capital account .

  通过将业主提款账户的余额转入业主资本账户来结清业主提款账户。

• 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。

• this article sets out to examine innovative education at college level in america, germany and japan, thereby giving a summary account of college-level innovative education in those three countries;

  本文首先考察了教育发达的美国、德国和日本的大学创新教育，总结出了这三个国家大学创新教育的六点基本经验；

• its role is to use the simplest words summary account of summing up the work of the problem;

  其作用在于用简炼的文字概括交代工作总结的问题；

• 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。

• this is a summary account of the meeting .

  这是会议扼要的记录。

• 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。

• 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 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。

• 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。

• 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。

• 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。

• 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。

• 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…