If you want to use the balance sheet and income statement account information in the same the file then you will need to define the periods correctly in column data pulled. 如果您想在相同的文件夹中使用资产负债表和损益表的账户信息,需要在拖入的列数据中正确定义期间。
The income statement account usually want to be reflect by their monthly total or by the year-to-date. 损益表账户通常反映月份合计或年初至今的信息。
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。
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。
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。
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。
Appropriation of primary income account; 原始收入分拨账户;
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。
If the revenue exceeds the expense, the Income Summary account 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。
If the Income Summary account 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。
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。
In the domestic sector, consumer spending grew steadily further in the first half of2001, underpinned by a mild increase in household income on account of the robust economic performance in2000. 本地内部经济方面,由于二零零零年经济表现良好,令住户入息微增,消费开支因而在二零零一年上半年再稳步增长。
"Am I to consider this as part of my income on account?" “这算是我的一部分收入吗?”
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。
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。
If the revenue ( credit balances) exceeds the expenses ( debit balances), the income summary account will have a credit balance representing net income. 如果收入(贷方余额)超过费用(借方余额),收益汇总账户将有一个代表净收益的贷方余额。
At the end of the accounting period, the balance in the Income Summary account is closed into the partners 'capital accounts. 在会计期末,收益汇总帐户的余额结转到合伙人资本帐户。
To close the Income Summary account. 结清收益汇总账户。
The balance of the Income Summary account 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。
From the above examples, we can see that there are the total debit amount of$ 1 and the total credit amount of$ 12 in the income summary account for Solarwind company. 从上述举例我们可以看出,太阳风公司的收益汇总账户借方金额合计为1美元,贷方金额合计为12美元。
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。
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。
We have four major operating sectors, each differing from the others in balance sheet and income account characteristics. 我们有四大业务部分,每一部门的资产负债表和营收帐目都各具特色。
Dan Goldhaber of the University of Washington claims that "non-school factors", such as family income, account for as much as60% of a child's performance in school. 华盛顿大学的丹•戈德哈伯声称,非教育因素诸如家庭收入等对孩子学习成绩的影响占了60%。
Based on National Income Account definitions 按照国民收入账户的定义
Even the details such as income account and the clothing appearance of figure in works, him do not be disgusted it explain tiredly, make great effort to reach true credible extent. 甚至作品中人物的衣着外貌、收入帐目等细节,他都不厌其烦地予以讲述,力求达到真实可信的地步。
In the article, the author suggests that we should cancel the financial expenses account, and adopt interest expense and interest income account according to international conventions, then put the rest transactions accounted by financial expenses account in other appropriate accounts. 为此,作者建议取消财务费用科目,单独设置利息收入和利息费用科目,并对目前纳入财务费用核算的其它项目进行清理。
A Reflect on Managing Deserved Income Account for Enterprises 关于企业应收账款管理的思考
The establishment of account systems of the environmental accounting demands pushing on the "green" of the accounts and setting up green assets account, green liabilities account, green expenditure account and green income account. 环境会计账户体系的设置要求推进会计账户的绿色化,建立绿色资产账户、绿色负债账户、绿色支出账户、绿色收益账户;
The third part analyses in details how FDI effects on current account via goods and income account. 在第三部分中,详细分析了FDI怎样通过货物和投资收益账户两方面来影响经常项目的。