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 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。
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。
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。
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。
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。
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