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1·To close the Income Summary account.

结清收益汇总账户。

2·Close all revenue and expense accounts to Income Summary, a new account.

将收入账户与费用账户结转到“损益汇总”这个新账户中。

3·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。

4·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。

5·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。

6·Close the various expense accounts by transferring their balances into the income summary account.

通过将各费用账户的余额转入收益汇总账户来结清费用账户。

7·Close the various revenue accounts by transferring their balances into the income summary account.

应注意，收益汇总账户只在会计期末结清账户时才使用。

8·Conversely, if expenses exceed revenue, the income summary will have a debit balance representing net loss.

反之，如果费用超过收入，收益汇总账户将有一个代表。

9·The Income Summary account shows that the business has operated profitably with revenue in excess of expenses.

收益汇总账户说明，收入超过了费用，企业的经营是有利润的。

10·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。