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1·He gave a summary account.

他给出了简要的说明。

2·To close the Income Summary account.

结清收益汇总账户。

3·This is a summary account of the meeting.

这是会议扼要的记录。

4·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。

5·Its role is to use the simplest words summary account of summing up the work of the problem;

其作用在于用简炼的文字概括交代工作总结的问题；

6·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。

7·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。

8·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。

9·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。

10·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。