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。
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；
Close the various expense accounts by transferring their balances into the income summary account.
通过将各费用账户的余额转入收益汇总账户来结清费用账户。
Close the various revenue accounts by transferring their balances into the income summary account.
应注意，收益汇总账户只在会计期末结清账户时才使用。
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。
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。
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。
In the paper, the advantages and the defects of inertia vibration screen is explained with a summary account, and the existing problems is explained too.
本文简要阐述了惯性振动筛的优缺点及存在的问题。
In the case of a corporation, the Income Summary account will be closed to the Retained Earnings account, which is kept separately from the Capital Stock account.
收益汇总”账户将结转于“留存收益”账户，它是与“股本”账户分开设置的。 就公司来说。 收益汇总”账户将结转于“留存收益”账户，它是与“股本”账户分开设置的。
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。
In an accounting application, you can list transactions on an account, and a summary component can list the total value of the transactions being viewed.
在财务应用程序中，可以列出某一账户进行的交易，而摘要组件可以列出所浏览交易的总价值。
None of that makes it into Mr Stross’s account, which at times reads like a diligent summary of news articles.
这些斯特罗斯都没提到，有时读他的文章，感觉文章不过是不辞劳苦地对一些新闻报道作了总结。
From the browser window shown in Figure 34, click customer number 36505633552 to bring up the account summary information for that customer number (see Figure 35).
在图34所示的浏览器窗口中，单击客户号36505633552即可显示这位客户的账户汇总信息(见图35)。
If the business problem requires just a summary of all account standings, for example, then you don't need to include order details in the model.
如果业务问题之需要一个数量上的汇总，那么模型就不需要包括次序信息。
The following is a summary of 1 Hesiod's account. 2 Ovid describes only four ages, omitting the age of Heroes.
以下内容是赫西奥德描述的简要介绍。奥维德的描述只有四个时代，漏掉了英雄时代。
The following is a summary of 1)Hesiod’s account.
以下内容是赫西奥德描述的简要介绍。
Close all revenue and expense accounts to Income Summary, a new account.
将收入账户与费用账户结转到“损益汇总”这个新账户中。
At the end of the month, the bank sends you a statement of your account. The statement provides a summary of the checks that have been paid and the deposits that have been made.
到月底，银行会把账户的对账单送给你，对账单提供了支票付款及存款的情况摘要。
None of that makes it into Mr Stross's account, which at times reads like a diligent summary of news articles.
这些斯特·罗斯都没提到，有时读他的文章，感觉文章不过是不辞劳苦地对一些新闻报道作了总结。
Summary: "I am here to do five years, we must take into account a decade later," such as this year's production, we must consider next year's plan.
总结：“我在这里做五年，就要考虑到十年之后”，比如今年生产，就要考虑明年的计划。
One of your checking account customers has gone to your Website to get an account summary covering the last seven days.
你的支票账户客户去了你的网站，以得到一个帐户总结覆盖在最后7 天。
Provides a brief report that gives a broad overview of site energy use, account and tariff analysis; and a summary of high priority actions for further investigation.
提供一份简约的报告，可以使董事会对能源的使用有个大致的了解，账户和税金分析，以及将此作为一个高度的优先事项做进一步调查。
Following an account of recent poverty statistics and research progress in the U. S., a summary of the three selected English-language articles is provided.
在简要地介绍了美国贫困的有关数据和研究进展之后，文章给出了三篇精选的英文文章的总结。
Summary: This position is mainly to provide key account sales and service to the customers and team Management.
概述：主要负责大客户的销售、及大客户部的管理。
Introductory remarks: Mainly give an account of the summary of study present situation, the theory bases and the main research methods of this paper.
导论主要讲述了研究现状综述、本文的理论依据与主要研究方法。
Get Account Summary starts by invoking a specific URL through the Web browser.
通过调用开始得到帐户一个特定的URL通过网页浏览器。
See also work package, control account, contract work breakdown structure, and project summary work breakdown structure.
另外请见工作细目、控制帐目、合同工作分解结构和项目概括性工作分解结构。
Today view - summary view showing how exactly Calendar and Schedule rules will work, taking into account priority;
今天认为-简要看法如何准确显示日历和日程安排工作规则，并考虑到的优先事项；
Today view - summary view showing how exactly Calendar and Schedule rules will work, taking into account priority;
今天认为-简要看法如何准确显示日历和日程安排工作规则，并考虑到的优先事项；
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