NET INCOME Account的意思|示意

Fifth make closing entries journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.

第五，作结帐分录，过帐以后结清全部收入和费用帐户，结算本期净收益进而结转留存收益帐户。

On a pro forma basis, which takes into account one-time items, net income was $123 million, or 9 cents per share, down from net income of $153 million, or 11 cents per share.

形式上，把以前的项目考虑在内的话，纯收益为1亿2300万，每股9美分，去年的纯收益为1亿5300万，每股11美分。

Note that these salary allowances are merely an agreed-upon dividing net income; they are not expenses of the business and are not recorded in any ledger account.

需注意，这些薪金补贴仅仅是净收益的预分配，而不是企业的费用，也不需记入任何分类账账户。

"In 2015, 35 corporations account for half the assets of public corporations and 30 account for half the net income," the authors write.

他们写道：“2015年，35家企业拥有上市公司一半的资产，一半的上市公司净利润集中在30家企业手中。”