The debit and credit items in a balance of payments seldom balance. as a result, the balance of payments is either in surplus or in deficit. For the purpose of analysis, the items of the balance of payments are classified into:

国际收支中的借方和贷方是很少平衡的。其结果是国际收支不是顺差就逆差。为了分析，国际收支各项目分类如下

属类：经济金融-银行业-国际金融

The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accounting system in their work.

合营公司采用国际通用的权责发生制和借贷记帐法记帐。

属类：商务文书-合同-买卖合同

Like the job order costing system, the issuance of direct materials to production, for instance, would be recorded under process costing by a debit to Work in Process and a credit to Materials Inventory.

和分批法相似,成本在相应账户间的流动也基本相同。例如,生产中使用的材料要从原材料贷方转入在产品借方。

属类：经济金融-会计学-

Accountants also use the words debit and credit as verbs.

会计师也将借和贷这两个字用作动词。

属类：经济金融-会计学-

"The accountant analyzes the transaction to determine the debit and credit effects upon the accounts ""and then prepares the journal entry."

会计员分析该笔交易，确定它对帐务的债务和债权的影响，然后作出分录。

属类：经济金融-经济-财务会计

An amount recorded on the left or debit side of an account is called a debit, or a debit entry; an amount entered on the right or credit side is called a credit, or a credit entry.

记录在账户左方即借方的金额称为借项,即借方分录,而记录在账户右方即贷方的金额称为贷项,即贷方分录。

属类：经济金融-会计学-

The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.

记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。

属类：经济金融-会计学-

An entry of a sum in the debit or left-hand side of an account.

记载在借项中或帐簿左边的一笔款项.

属类：综合句库-未分类-

Summarizing debit and credit amounts and calculating the balances of the ledger accounts, and preparing a unadjusted trial balance based on the balance, thus proving the equality of debits and credits in the ledger account.

加总各分类账账户的借方和贷方金额并计算出各账户的余额,根据各账户余额编制调整前试算表,以便证实在分类账中的借项与贷项相等。

属类：经济金融-会计学-

Assume that the account of withdrawals for Solarwind Company had a debit balance of $1 at October3. On October 3, the closing entry is as follows.

假定:在10月3日,太阳风公司的业主提款账户有借方余额1美元。在10月3日,结账分录如下。

属类：经济金融-会计学-

The abbreviations for debit and credit are Dr. and Cr. respectively.

借、贷两个字的缩写分别为Dr．和Cr．。

属类：经济金融-会计学-

Debit :an item of debt as recorded in an account.

借方:记录在帐本里的负债项目.

属类：综合句库-未分类-

debit memorandum;debit advice;debit note

借记通知书,借款清单,借项通知单

属类：经济金融-会计学-

The debit balance account, Discount on Bonds Payable, is a contra-liability account.

借记账户--应付债券折价是一个抵消负债账户。

属类：经济金融-会计学-

When, for example, a customer first opens an account, he instructs the bank to debit his account only in respect of cheques drawn by himself.

举例来说,当客户第一次开帐户时,他吩咐银行只有他亲自开的支票才能记入他帐上的借方。

属类：学习英语-新概念英语-第四册

When, for example, a customer first opens an account, he instructs the bank to debit his account only in respect of cheques drawn by himself.

举例来说,当客户第一次开帐户时,他吩咐银行只有他亲自开的支票才能记入他帐上的借方。

属类：学习英语-新概念英语-第四册:册（

But on the debit side,as you leave office,the nation is saddled with a$2.6trillion debt,an enormous deficit,caused perhaps by the tripling of military spending and tax cut.How does this jibe with the goals that you set eight years ago and I’d like to follow up.

可是在负债方面，阁下离任时，国家负担了二兆六千亿的债务。这是一笔可观的赤字，可能系由军费增加三倍和减税所致。这如何能与阁下八年以前所订的目标相吻合?本人愿闻其详。

属类：综合句库--

Receipts of services are entered in the credit side while payments the debit side.

劳务收入记人贷方，所有劳务支出记入借方。

属类：经济金融-银行业-国际金融

On the debit side, our detractors view us increasingly as a victim of our own success.

另一方面，诋毁我们的人认为我们的成就反而害了我们。

属类：社会文化-新闻报道-

We currently accept only credit card payments for Google AdWords, unless you are approved by our finance team for credit terms. If you are paying in a non-USD currency, you can use Visa, Mastercard / Eurocard, and debit cards with those logos.

目前GOOGLE广告词项目只接受信用卡付款方式,除非你已经我们的金融团队证明具有信贷条件。如果你打算用非美元的其他货币付款,你可以使用Visa,Mastercard/Eurocard,以及与之相关的借记卡。

属类：IT行业-网站介绍-google广告

Did you debit Mr. Smith with $ 1000?

你在史密斯先生帐户的借方记上1000美元了吗?

属类：综合句库--

To close the Dividends account at year-end by transferring its debit balance into the Retained Earnings account.

年末将股利账户的借方余额结转到留存收益账户。

属类：经济金融-会计学-

You hereby agree that Citibank has the sole discretion to directly debit Your account for the service charge incurred in connection with service mentioned in above (b).

您在此同意花旗银行有权决定直接从您的账户中扣除因提供上述(b)服务而发生的费用。

属类：单位简介-银行-花旗银行

As a result, the total cost of the remaining job cost sheets in the subsidiary Job Cost Ledger continues to equal the debit balance in the Goods in Process controlling account.

批次成本分类账中剩下的成本计算单上的成本总额仍与在产品账户的数额相等。

属类：经济金融-会计学-

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。

属类：经济金融-会计学-

If the revenue (credit balances)exceeds the expenses (debit balances), the income summary account will have a credit balance representing net income.

如果收入(贷方余额)超过费用(借方余额),收益汇总账户将有一个代表净收益的贷方余额。

属类：经济金融-会计学-

If there is a debit balance in the Cash over and short account at the end of the fiscal period, it is an expense and may be included in "Miscellaneous expense" on the income statement.

如果现金溢缺账户在会计期末有借方余额,是费用,在收益表上可以包括在"杂项费用"中。

属类：经济金融-会计学-

If there is no additional paid-in capital from previous treasury stock transactions, the excess of the cost of the treasury shares over the reissue price may be recorded as a debit to Retained Earnings.

如果以前的超面值缴入股本--库藏股业务账户没有余额,库藏股成本超过再发行价格的部分可以作为留存收益的借项。

属类：经济金融-会计学-

The net balance on merchandise transactions .is called the trade balance. Exports are entered in the credit side while the imports the debit side.

商品交易的净余额称为贸易余额。出口记入贷方而进口记入借方项目。

属类：经济金融-银行业-国际金融

Account created by the debit part of the entry is closed into the Income Summary account in the same manner as any other expense account.

上述分录中借记的坏账损失像其他费用一样结转到收益汇总账户。

属类：经济金融-会计学-