Use the rules of debit and credit, determine whether to debit or credit the account to record its increase or decrease.

使用借贷记账规则,确定是借记还是贷记该账户,以反映该账户的增减变化。

属类：经济金融-会计学-

The entry to record receipt of a cash dividend consists of a debit to cash and a credit to Dividend Revenue.

收到现金股利时所作的分录是:借记现金,贷记股利收入。

属类：经济金融-会计学-

all receipts( increases in liabilities or decreases in assets)are recorded as credit items (plus items), while all payments (increases in assets or decreases in liabilities)are recorded as debit items(minus items).

所有收入(负债增加或资产减少)应记人贷方项目(加号)，而所有支付(资产增加或负债减少)，应记人借方项目(减号)。

属类：经济金融-银行业-国际金融

They are debt-equity ratio, debit to tangible net worth ratio and etc.

它们是负债权益比率、负债与有形净资产比率等。

属类：经济金融-会计学-

The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit to the intangible asset account.

摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。

属类：经济金融-会计学-

Figure 2-2 summarizes the above rules of debit and credit.

图2-2汇总了上述借贷记账规则。

属类：经济金融-会计学-

No restrictions were maintained on the payment and transfer of current transactions by FIEs, and FIEs could purchase forex from designated forex banks or debit their forex accounts for any payment under current transactions, upon the presentation of valid documents to the designated forex banks or SAFE for the bona fide test. "

外商投资企业国际收支经常性交易支付和转移没有限制，外商投资企业可以持有效凭证到外汇指定银行或国家外汇管理局进行真实性核查后，购买外汇或直接从其外汇帐户中对外支付。

属类：法学专业-中国法律-中国加入工作组报告书

We undercharge Mr.Smith and have to send him a debit note for the extra amount.

我们少收了史密斯先生的钱，只得给他寄去一张借条所要欠款。

属类：综合句库--

The important thing to note in this entry is that the debit is made to the Allowance for Doubtful Accounts and not to the Uncollectible Accounts.

需要注意的是借记方是坏账准备账户而非坏账损失账户。

属类：经济金融-会计学-

The account of withdrawals has debit balances.

业主提款账户有借方余额。

属类：经济金融-会计学-

Closing the account of withdrawals, therefore, means transferring its debit balance to the owner’s capital account.

因此,结清费用账户就是将其借方余额转入收益汇总账户。

属类：经济金融-会计学-

Closing the account of withdrawals, therefore, means transferring its debit balance to the owner’s capital account.

因此,结清业主提款账户就是将其借方余额转入业主资本账户。

属类：经济金融-会计学-

Because of large payment to sup-pliers,the account have a debit balance of1000.

因为向供应商大额支付，帐户上有1000英镑的借方余额。

属类：综合句库--

Bank service charges (debit memorandum)of 1 was not included in the bank statement.

银行手续费(借项通知单)1美元,未列在银行对账单上。

属类：经济金融-会计学-

To charge with a debit

用记入借方的款项索价

属类：综合句库-未分类-

As every transaction relating to international payments involves records both on the debit side and credit side with the same amount, the total amounts of the debit items in the statement should, on principle, equal that of the credit items, thus bringing the statement into equilibrium.

由于国际收支的每笔交易以相等的金额分记借贷两方，表中借方项目的总量，原则上应与贷方项目总量相等，从而使本表得以平衡。

属类：经济金融-银行业-国际金融

On October 3, the total amount of the debit balances for the four expense accounts is $1.

在10月3日,四个费用账户的借方余I额总计为1美元。

属类：经济金融-会计学-

In a "T" account, there are only three elements: (1)the name of the account; (2)a left side, which is called the debit side; and (3)a right side, which is called the credit side. T

在T形账户里只有三个要素:(1)账户名称(2)左方,也称为借方(3)右方,也称为贷方。

属类：经济金融-会计学-

Any difference between the proceeds of the sale and the cost of the investment is recorded by a debit to Loss on Sale of Marketable Securities or by a credit to Gain on sale of Marketable Securities.

在出售收入与投资成本之间的任何差异则借记有价证券出售损失或贷记有价证券出售收益。

属类：经济金融-会计学-

The act of recording a debit in accounting is called debiting the account; the recording of a credit is called crediting the account.

在会计上记录一个借项称为借记,而记录一个贷项则称为贷记。

属类：经济金融-会计学-

After the transaction has been recorded in the journal, the debit and credit changes in the individual accounts are entered in the ledger.

在经济业务记入日记账之后,每个账户的借贷变化再记入分类账中。

属类：经济金融-会计学-

At the end of the year, the interest accrued should be recorded by a debit to Interest Receivable and a credit to Interest Revenue.

在年末,应计利息需通过借记应收利息,贷记利息收入来记录。

属类：经济金融-会计学-

A closing entry is required at the end of the year to transfer the debit balance in the Dividends account into the Retained Earnings account.

在年末需要作一个结账分录,把股利账户的贷方余额转入留存收益账户。

属类：经济金融-会计学-

When the cost method is used, cash dividends declared on capital stock held as an investment may be recorded as a debit to Dividends Receivable and a credit to Dividend Revenue.

在使用成本法时,所持股本的现金股利一经宣布,投资公司应借记应收股利,贷记股利收入。

属类：经济金融-会计学-

Debit 5 against my account.

在我的帐户借方记入5 英镑.

属类：综合句库-典型例句-

In that case, the closing of the income summary account requires a debit to the owner’s capital account and a credit to the income summary account.

在这种情况下,结清收益汇总账户要求借记业主资本账户并贷记收益汇总账户。

属类：经济金融-会计学-

Where there are only two accounts affected, the debit and credit amounts are equal.

在只有两个受影响的账户时,借贷双方的数额必须相等。

属类：经济金融-会计学-

Interest received on bond investments is recorded by a debit to Cash and a credit to Interest Revenue.

债券投资取得的利息收入需借记现金,贷记利息收入。

属类：经济金融-会计学-

The debit /credit side of the account

帐簿中的借[贷]方

属类：综合句库-典型例句-

Is this item a debit or a credit?

这笔帐属于借方还是属于贷方

属类：综合句库-典型例句-