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--

This entry will debit Cash and credit Accounts Receivable--Solarwind Company.

这个会计分录是借记"现金"和贷记"应收账款-太阳风公司"。

属类：经济金融-会计学-

The credit portion of this closing entry returns the balance in the account of withdrawals to zero; the debit portion transfers the former balance from the account of withdrawals into the owner’s capital account.

这个结账分录的贷项部分使费用账户的余额回到零,借项部分将费用账户先前的余额转入到收益汇总账户。

属类：经济金融-会计学-

The credit portion of this closing entry returns the balance in the account of withdrawals to zero; the debit portion transfers the former balance from the account of withdrawals into the owner’s capital account.

这个结账分录的贷项部分使业主提款账户的余额回到零,借项部分将业主提款账户先前的余额转入到业主资本账户。

属类：经济金融-会计学-

The debit portion of this closing entry returns the balance of the revenue account to zero; the credit portion transfers the former balance of the revenue account into the income summary account.

这个结账分录的借项部分使收入账户的余额回到零,贷项部分将收入账户先前的余额转入到收益汇总账户。

属类：经济金融-会计学-

This transfer is accomplished by a journal entry crediting the account of withdrawals in an amount equal to its debit balance, with a journal entry debiting the owner’s capital account at the same time.

这项转移是通过以借方余额同等的金额贷记费用账户,同时借记收益汇总账户来完成的。

属类：经济金融-会计学-

This transfer is accomplished by a journal entry crediting the account of withdrawals in an amount equal to its debit balance, with a journal entry debiting the owner’s capital account at the same time.

这项转移是通过以借方余额同等的金额贷记业主提款账户,同时借记业主资本账户来完成的。

属类：经济金融-会计学-

Enclosed I wait on you with your account current, balance carried to your debit this day in a new account, $15.7, which Itrust you find correct.

兹同函奉上贵方的往来帐,余额为15.7美元,于本日列入新帐借方内,敬请核查见复为荷

属类：商务文书-外贸信函-

In accordance with your instructions we have provisionally effected insurance as follows, please send us closing instructions as soon as possible when we shall send you the policy and debit note.

兹遵来示，现订临时保险如下，请速将确切情况赐告，当即将正式保险单及账单寄奉。

属类：应用文体-保险单-

Charge of capital; carrying cost (of capital):the interest on debit balances.

资本费用;(资本)置存成本:即借方余额中的利率。

属类：经济金融-世界银行术语-