revenue account

基本解釋

A contra revenue account for reduction in the selling price of goods or products sold.
凡出售商品或産品，因給予顧客讓價而未能獲得之銷貨價款皆屬之。
The accounting double entry is you record an increase in the cash asset account on the balance sheet and a corresponding equal increase in the advertising revenue account.
那麼在複式記帳制下，你資産負債表上的現(xiàn)金資産帳戶會有一筆增加的記錄，同時在廣告收入賬戶上有相對應(yīng)的一筆同樣大小的增加記錄。
The closing entry returns the balance of the revenue account to zero.
結(jié)賬記錄把收入賬戶的餘額還原爲零。
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