summary account
英 [ˈsʌməri əˈkaʊnt]
美 [ˈsʌməri əˈkaʊnt]
网络 汇总帐户; 汇总科目设定
双语例句
- If the business problem requires just a summary of all account standings, for example, then you don't need to include order details in the model.
如果业务问题之需要一个数量上的汇总，那么模型就不需要包括次序信息。 - 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。 - This ia a summary account of the meeting.
这是会议扼要的记录。 - 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。 - 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。 - 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 - 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 the paper, the advantages and the defects of inertia vibration screen is explained with a summary account, and the existing problems is explained too.
本文简要阐述了惯性振动筛的优缺点及存在的问题。 - 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。 - This article sets out to examine innovative education at college level in America, Germany and Japan, thereby giving a summary account of college-level innovative education in those three countries;
本文首先考察了教育发达的美国、德国和日本的大学创新教育，总结出了这三个国家大学创新教育的六点基本经验； - 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。 - A Summary Account of the Methods of Performing Acupoint Implantation
穴位埋藏疗法的操作方法概述 - Anti-spam technology: a summary account and analysis for performance of gateways
反垃圾邮件技术概述及几种邮件网关产品性能分析 - A summary account of the regional geology of Shanghai Municipality
上海市区域地质概要 - Summary Account on Development of National Underground Scraper
略谈我国地下铲运机的发展 - The Millimeter-Microwave Biological Effects: A Summary Account of Studies in Our University
我校毫米波生物效应研究概况 - Summary Account on Sacrificial Rites of the Country in China
略论中国的社稷祭祀礼仪 - Finally, give a summary account and expectation about research and implement of point-to-point wireless communication system.
最后对点对多点无线通信系统研究和应用进行了总结和展望。 - The first part is the introductory remark which consists of the significance and background of the selected topic, a summary account of the research at home and abroad, thinking and attention of the research as well as its method and basic concept and theory.
全文由五个部分组成：第一部分是导论，包括选题的背景和意义、国内外研究综述、研究的思路及方法、基本概念和理论组成。