借项

汉英

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例句

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全部全部,debitdebit,chargescharges,debit itemdebit item,ChargesCharges,debit entrydebit entry
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1.
The difference of amounts between the total debits and the total credits in an account is called the balance.
在一个账户中，借项总额和贷项总额的差称为余额。
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2.
To record a transaction in a journal in terms of debit and credit is referred to as making a journal entry or journalizing.
用借项和贷项在日记帐中记录一笔业务叫做日记帐分录或记日记帐。
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3.
Debit note: A note in a form similar to an invoice but used where an invoice would not be right for the purpose.
借项通知单，帐单。一种类似于发票形式的单据，但用于不宜使用发票的场合。
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4.
After transactions are entered , account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.
当各项交易入账之后，便可计算账户余额（其借项合计数与贷项合计数之间的差额）
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5.
The act of recording a debit in an account is called debiting an account.
在账户上记录一个借项的行为叫做借记帐户。
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6.
After transactions have been journalized , the debits and credits in each journal entry are transcribed to the appropriate ledger accounts.
在作出各该交易的分录后，每笔分录的借项和贷项都要转抄于相应的分类账户。
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7.
By convention , assets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits.
根据惯例，资产和费用的增加被记为借项，而负债、资本和收入的增加被记为贷项。
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8.
Debit: An entry of a sum in the debit or left-hand side of an account.
借方帐目：记载在借项中或帐簿左边的一笔款项。
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9.
Asset and expense decreases are recorded as credits; while liability, owner's equity and revenue decreases are recorded as debits.
资产和费用的减少被记为贷项，而负债、业主权益和收入的减少被记为借项。
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10.
If the debits exceed the credits, the account has a debit balance; if the credits exceed the debits, the account has a credit balance.
如果借项超过贷项，账户有借方余额，如果贷项超过借项，账户则有贷方余额。
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