general ledger debit
... 总帐贷方 general ledger credit 总帐借方 general ledger debit 总帐系统 general ledger system ...
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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.
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