revenue account

收入[岁入]帐户, 营业收入帐户[会计], 收益帐, 进款帐

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。收藏
In order to determine the revenue earned during the year, the adjusting entry to transfer $1 from the advance on service revenue account would be…
应作出调整分录,将1美元从预收服务费账户转出,以便确认当期已获得的服务费收入。收藏
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。收藏
Closing entries for the revenue accounts
收入账户的结账分录收藏
Revenue accounts have credit balances.
收入账户有贷方余额。收藏

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