1、The balance of the Income Summary account should be transferred to the Retained Earnings account.
收益匯總賬戶的余額應轉入留存收益賬戶。

2、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入業(yè)主資本賬戶來結清業(yè)主提款賬戶。

3、To close the Income Summary account.
結清收益匯總賬戶。

4、If the revenue exceeds the expense, the Income Summary account will have a credit balance.
如果收入超過費用，收益匯總帳戶就會有貸方余額。

5、Close the various revenue accounts by transferring their balances into the income summary account.
應注意，收益匯總賬戶只在會計期末結清賬戶時才使用。

6、Close the various expense accounts by transferring their balances into the income summary account.
通過將各費用賬戶的余額轉入收益匯總賬戶來結清費用賬戶。

income summary翻譯