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大家在搜：生产成本账户损益汇总账户调整类账户 T型账户统驭账户损益类账户实账户权益帐户往来帐户集团账户

收入类账户

收入类账户

收入类账户

1

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。

As the services are rendered to the customer , an entry is made debiting the liability account and crediting a revenue account .
2

因此，收入和费用类账户被称为临时性账户或虚账户，此类账户也称为损益表账户。

Therefore , the revenue and expense accounts are called the temporary accounts or the nominal accounts , which are also called the income statement accounts .

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