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| 1. | The debit portion of this closing entry returns the balance of the revenue account to zero; the credit portion transfers the former balance of the revenue account into the income summary account. |
| 这个结账分录的借项部分使收入账户的余额回到零,贷项部分将收入账户先前的余额转入到收益汇总账户。 |
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| 2. | revenue account |
| 营业收入账户 |
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| 3. | Closing a revenue account, therefore, means transferring its credit balance to the income summary account. |
| 因此,结清收入账户就是将其贷方余额转入收益汇总账户。 |
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| 4. | Rather more than twice the revenue收入 of India, if I remember rightly. |
| 如果我没有记错的话，超出印度年收入的两倍。 |
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| 5. | Revenue accounts have credit balances. |
| 收入账户有贷方余额。 |
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| 6. | Therefore, the revenue and expense accounts are called the temporary accounts or the nominal accounts, which are also called the income statement accounts. |
| 因此,收入和费用类账户被称为临时性账户或虚账户,此类账户也称为损益表账户。 |
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| 7. | Close the various revenue accounts by transferring their balances into the income summary account. |
| 通过将各收入账户的余额转入收益汇总账户来结清收入账户。 |
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| 8. | Penn World Tables —自1950-2000来自179个国家的购买力与国民收入数据 |
| BigCharts — 股票 与基金的表格数据库 |
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| 9. | Closing entries for the revenue accounts |
| 收入账户的结账分录 |
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| 10. | Therefore, the closing of revenue and expense accounts requires the making of journal entries and the posting of these journal entries to ledger accounts. |
| 因此,结清收入和费用账户也要求作日记账分录并将这些日记账分录过入分类账账户。 |
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