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收益帐户 [shōu yì zhàng hù]
[会计] income account
- 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。
If the Income Summary account has a debit balance, then the company has suffered a loss for the current period. - 您可以把销售收入帐户的余额转入收益汇总帐户，结清销售收入帐户。
You can close the Sales Revenue account by transferring its balance to the Income Summary account. - 在现实中，他们使用这个被叫作未实现收益的帐户，这是一个负债帐户。
In a real world, they use the account called unearned revenue, which is a liability account.
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