1、If the revenue exceeds the expense, the Income Summary account will have a credit balance.
如果收入超過費用，收益匯總帳戶就會有貸方余額。

2、The balance of the Income Summary account should be transferred to the Retained Earnings account.
收益匯總賬戶的余額應(yīng)轉(zhuǎn)入留存收益賬戶。

3、Close the income summary account by transferring its balance into the owner's capital account.
通過將業(yè)主提款賬戶的余額轉(zhuǎn)入業(yè)主資本賬戶來結(jié)清業(yè)主提款賬戶。

income summary account翻譯