(viii)All payment and money transmission services, including credit, charge and debit cards, travellers cheques and bankers drafts

(ⅷ)所有支付和货币转移服务，包括信用卡、赊账卡、贷记卡、旅行支票和银行汇票

To the bad; (used to describe a financial position)in debit

(用以形容财务状况)亏损,负债

Carrying cost (of capital); charge of capital: the interest on debit balances.

(资本)储备成本;资产维持费:指借方余额上的利息。

In response to requests from members of the Working Party for further information, the representative of China added that for forex payments under current accounts, domestic entities (including FIEs)could purchase forex at market exchange rates from designated banks or debit their forex accounts directly upon presentation of valid documents. “

30 ．对于工作组成员有关提供进一步信息的请求，中国代表补充表示，对于经常项目下外汇支付，国内实体( 包括外商投资企业)可以按照市场汇率凭相应的有效凭证直接向外汇指定银行购汇或从其外汇帐户上借记。

To record the entire effects of a business transaction in a journal in terms of debit and credit is referred as to making a journal entry or journalizing.

按照借记和贷记在日记账中记录经济业务的全部影响称为编制日记账分录或称为作日记账分录。

Debit 10 pounds against Mr. Smith’s account.

把10镑记入史密斯先生的账目(借方)中。

To transfer debit balances in partners’ drawing accounts to their respective capital accounts.

把合伙人提用帐户的借方余额转入他们各自的资本帐户。

The premium and charges on this assurance was carried to your debit in the sum of￡52.

本件保险的保险费以及手续费，计52英镑，已记入贵方借方帐。

Not every business is so fortunate: if the expenses of a business are larger than its revenue, the income summary account will have a debit balance, representing a net loss for the accounting period.

并不是所有的企业都如此幸运:如果一个企业的费用大于收入,收益汇总账户将会有借方余额,表示该会计期间的净亏损。

Regardless of whether the ending balance in the Factory Overhead account is a debit or credit, any remaining balance must be disposed of before a new accounting period begins.

不管制造费用账户的余额是借方还是贷方,新会计期间开始以前必须将其结平。

From the above examples, we can see that there are the total debit amount of $1and the total credit amount of $12 in the income summary account for Solarwind Company.

从上述举例我们可以看出,太阳风公司的收益汇总账户借方金额合计为1美元,贷方金额合计为12美元。

If more than two accounts are affected, the total of the debit entries must equal the total of the credit entries.

但如果涉及到两个以上的账户时,记入借项的总数必须与记入贷项的总数相等。

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

当第一个客户第一次开户时，他通知银行仅凭他签发的支票记入他存款的借方。

When the credit balances of the revenue accounts and the debit balances of the expense accounts have been transferred into one summary account, the balance of this income summary will be the net income or net loss for the period.

当收入账户的贷方余额和费用账户的借方余额转入一个汇总账户时,这个收益汇总账户的余额就是该会计期间的净收益或净损失。

When the Factory Overhead account has a credit balance, the balance is known as over-applied overhead; and when it has a debit balance, the balance is called under-applied overhead.

当制造费用账户为贷方余额时,该余额称为超分配制造费用,当制造费用账户为借方余额时,其余额称为未分配制造费用。

Article 8 The debit and credit double entry bookkeeping technique is to be adopted for recording all accounting transactions.

第八条　会计记帐采用借贷记帐法。

Article 3l The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accounting system in their work.

第三十一条 合营公司采用国际通用的权责发生制和借贷记帐法记帐。

After the adjusting entries have been posted, an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.

调整分录过账后,就可以编制调整后试算表,以检查所有分类账账户的借方余额和贷方余额总计是否相等。

The debit balance in the account of withdrawals for a sole proprietorship or a partnership reflects the decrease in the owner’s equity during the accounting period from the withdrawal of cash or other assets for personal use.

独资企业或合伙企业的业主提款账户的借方余额反映在某一会计期间内,由于业主提取现金或其他资产以供私人使用而导致的业主权益减少。

The journal entry to accomplish this consists of a credit to the accounts receivable controlling account in the general ledger (and to the customer’s account in the subsidiary ledger), and an offsetting debit to the Allowance for Doubtful Accounts.

对应的会计分录包括贷记总账中应收账款汇总账户(同时贷记明细账中该客户的应收账款账户),并借记相对应的坏账准备。

Deduct from the balance per the depositor’s accounting records any debit memoranda issued by the bank which have not been recorded by the depositor.

对于银行借项通知应查对现金支出日记账,那些尚未在现金支出日记账中记录的银行借项通知应从存户记录的余额中扣除。

Conversely, if expenses exceed revenue, the income summary will have a debit balance representing net loss.

反之,如果费用超过收入,收益汇总账户将有一个代表净损失的借方余额。

The account of withdrawals has debit balances.

费用账户有借方余额。

The debit portion of the entry allocates this expired cost to expense.

分录的借记方将已使用了的成本部分分配到费用账户。

Double entry accounting: An accounting system in which every transaction results in corresponding debit and credit entries in the system. All credits equal all debits at all times.

复式会计，复式簿记:一种会计制度，其中每笔交易都分别记入相应的借方和贷方，无论在任何时候，贷方总额总是与借方总额相等。

Double-entry accounting means that the amounts of debit and credit entries must be equal when accounts record every business transactions.

复式记账会计是指会计师记录每笔经济业务时借贷分录的金额必须相等。

Enter the transaction in the journal based on the double-entry accounting, including a brief explanation for the journal entry. The debit side of the entry is entered first and the credit side next.

根据复式记账制在日记账中记录交易,并简述日记账分录的内容,先写会计分录的借方,再写会计分录的贷方。

By convention, asset and expense increases are recorded as debit ; however liability, owner’s equity and revenue 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、业主权益和收入的增加被记为贷项。

Subject to the Terms and Conditions for Account Products and Services, any such government charges, stamp duties and taxes shall be Your responsibility and We shall debit such charges to the relevant Account if required by law or government.

根据账户产品及服务的协议与条款，您应当负责任何该等政府规费、印花税或者其他应付税项。如果法律或者政府要求，本行将把该等收费借记至相关账户。

a net debit in transfer payments increases the country’s international payments in the same way as its import of goods and services. Similarly, a net credit in transfers adds to the country’s international receipts.

跟货物与劳务进口一样，在转移支付中的净借方会增加国家的国际支付。同样，净贷方会增加国家的收入。

debit item

借项

debit note

ph.1. 欠款单

debit side

收方, 借方

debit card

ph.1. 【会计】(银行存款户持有的)借方卡

debit advice

借记报单, 借项通知单

direct debit

直接借记［会计］,直接记入借方

debit balance

借差 ,借方差额

debit interest

欠息,透支利息

suspense debit

暂付款, 暂记借项

debit transfer

n.借方转移

to the debit of

记入借方

stock debit note

入库凭单

debit memorandum

借记通知书,借款清单,借项通知单

debit instrument

欠单 ,欠条

stock debit notes

入库凭单, 货物收入凭单

debit picture sign

n.借方图象符号

debit and credit sides

借贷

debit and credit memos

n.借贷凭单

authorization to debit

授权借记

statement of debit account

负债一览表

debit to individual account

n.记入个人帐户的借方

contract of debit and credit

借贷合同

debit balance in supplier’s account

应付帐款