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。

youdao

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。

youdao

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。

youdao