revenue account

The closing entry returns the balance of the revenue account to zero.

结账记录把收入账户的余额还原为零.

A contra revenue account for reduction in the selling price of goods or products sold.

凡出售商品或产品，因给予顾客让价而未能获得之销货价款皆属之。

Already, revenue growth from instant messaging lagged new account additions.

其及时通讯服务的收入增长已落后于新开户数.

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.

A journal entry made for the purpose of closing a revenue or expense account by transferring its balance to the income summary account is called a closing entry.

为了结清收入和费用账户而将其余额转入收益汇总账户所作的日记账分录就称为结账分录。

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.

South African Consolidated Revenue Fund ( South West Africa Account)

南非统一收入基金（西南非帐户）

As the services are rendered to the customer, an entry is made debiting the liability account and crediting a revenue account.

当为顾客提供服务时，作一笔分录借记负债账户并贷记一个收入类账户。

This transfer is accomplished by a journal entry debiting the revenue account in an amount equal to its credit balance, with a journal entry crediting the income summary account at the same time.

这项转移是通过以贷方余额同等的金额借记收入账户，同时贷记收益汇总账户来完成的。