4. If the revenue exceeds the expense, the Income Summaryaccount 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。
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5. Its role is to use the simplest words summaryaccount 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；
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6. Close the income summary account by transferring its balance into the owner's capital account.
通过将业主提款账户的余额转入业主资本账户来结清业主提款账户。
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7. The balance of the Income Summaryaccount should be transferred to the Retained Earnings account.
收益汇总账户的余额应转入留存收益账户。
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8. Close the various expense accounts by transferring their balances into the income summaryaccount.
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。
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9. Close the various revenue accounts by transferring their balances into the income summaryaccount.
应注意，收益汇总账户只在会计期末结清账户时才使用。
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10. The Income Summaryaccount 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。
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11. If the Income Summaryaccount 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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12. The income summaryaccount 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。
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13. In that case, the closing of the income summaryaccount 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。
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14. In the paper, the advantages and the defects of inertia vibration screen is explained with a summaryaccount, 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。
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15. In the case of a corporation, the Income Summaryaccount will be closed to the Retained Earnings account, which is kept separately from the Capital Stock account.
16. 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 summaryaccount 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。
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17. 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。
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18. 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。
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19. From the browser window shown in Figure 34, click customer number 36505633552 to bring up the accountsummary information for that customer number (see Figure 35).
20. 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。
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21. 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。
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22. 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。
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23. 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。
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24. 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。
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25. 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。
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26. 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。
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27. One of your checking account customers has gone to your Website to get an accountsummary 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。
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28. 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.
