income summary account造句

1、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。

2、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。

3、Close the income summary account by transferring its balance into the owner's capital account.
通过将业主提款账户的余额转入业主资本账户来结清业主提款账户。