owner's account

英 [ˈəʊnəz əˈkaʊnt]

美 [ˈoʊnərz əˈkaʊnt]

n. 业主账户

The owner's equity will, of course, be reduced by the amount of the loss debited to the capital account.
当然，业主权益将通过把亏损额借记资本账户而减少。
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。
The Dividends account is a "temporary" owners 'equity account, similar to the owner's drawing account in a sole proprietorship.
股利账户是一个“过渡性”的业主权益账户，它与独资企业的提用账户相类似。
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。
Closing the account of withdrawals, therefore, means transferring its debit balance to the owner's capital account.
因此，结清业主提款账户就是将其借方余额转入业主资本账户。
Household Division: Competition among the Authority, Blood Relationship and Profit; There are two owner's equity accounts in a proprietorship: a Capital and a Drawings account.
农户分家：权威、血缘与利益的博弈在独资企业中设立了两种业主权益帐户：资本帐户和提款帐户。