omnibus account

用法例句

To close the Income Summary account.

结清收益汇总账户。

Neither should we credit the accounts receivable controlling account in the general ledger.

我们也不能直接冲减总账中应收账款汇总账户。

The entry to close the Income Summary account in this example would be...

收益汇总账户的结账分录如下…

Close the various expense accounts by transferring their balances into the income summary account.

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。

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。

In addition, the manufacturing accounts are summarized periodically in an account named Manufacturing Summary, and finished product inventory is adjusted through Income Summary.

另外,生产性账户定期接转于生产汇总账户,完工产品的存量则通过收益汇总账户来调控。

In that case, the closing of the income summary account 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。

Close the income summary account by transferring its balance into the owner's capital account.

通过将收益汇总账户的余额转入业主资本账户来结清收益汇总账户。

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。

Note that the income summary account is used only at the end of the accounting period when the accounts are being closed.

应注意,收益汇总账户只在会计期末结清账户时才使用。

At the end of the year the balance of the Income Summary account is closed into the Retained Earnings account.

在年末,收益汇总账户的余额需结转到留存收益账户。

A journal entry made for the purpose of closing a revenue or expense account by transferring its balance to the income summary account is called a closing entry.

为了结清收入和费用账户而将其余额转入收益汇总账户所作的日记账分录就称为结账分录。

The revenue and expense accounts are closed at the end of each accounting period by transferring their balances to a summary account called "Income Summary"

收入和费用账户在每个会计期末通过将其余额转入一个被称为"收益汇总"的汇总账户来结清。

account created by the debit part of the entry is closed into the Income Summary account in the same manner as any other expense account.

上述分录中借记的坏账损失像其他费用一样结转到收益汇总账户。

The income summary account 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。

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 summary account 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。

Assuming that the partnership earns net income of $10 in the first year of operations, the entry to close the Income Summary account is as follows...

假设该合伙企业在经营的第一年获得净收益10美元,收益汇总账户的结账分录如下…

Conversely, if expenses exceed revenue, the income summary will have a debit balance representing net loss.

反之,如果费用超过收入,收益汇总账户将有一个代表净损失的借方余额。