income summary account

基本解釋

Close the income summary account by transferring its balance into the owner's capital account .
通過將業(yè)主提款賬戶的余額轉(zhuǎn)入業(yè)主資本賬戶來結(jié)清業(yè)主提款賬戶。
The Income Summary account shows that the business has operated profitably with revenue in excess of expenses.
收益匯總賬戶說明，收入超過了費用，企業(yè)的經(jīng)營是有利潤的。
6920.me
At the end of the year the balance of the Income Summary account is closed into the Retained Earnings account.
除了在會計期末的結(jié)賬過程以外，收益匯總賬戶無分錄也無余額。