50元的贷方余额是从他九月份的账上转来的。
A credit balance of $50 was brought forward from his September account.
借方余额的总数应等于贷方余额的总数。
The total of debit balances and credit balances should agree.
活期账户有贷方余额时，银行不支付利息。
Interest tis not paid by Banks when a current account is in credit.
贷方余额50英镑是从他九月份的帐上转来的。
A credit balance of 50 was brought forward from his September account.
如果收入超过费用，收益汇总帐户就会有贷方余额。
If the revenue exceeds the expense, the Income Summary account will have a credit balance.
对借方余额和贷方余额是否相等的验证就叫做试算表。
This proof of equality of debit and credit balances is called a trial balance.
当时，坏账准备账户仅有6美元的贷方余额，计算如下…
Accounts hAS a credit balance of only $6, determined AS follows…
活期账户应一直保持贷方余额，除非预先作了透支安排。
Current accounts should always be maintained in credit unless overdraft arrangements have been previously made.
试算表能证明分类账帐户的借方余额和贷方余额是否相等。
The trial balance can prove the equality of debit and credit balances in the ledger accounts.
借方余额被列示在靠左的一栏里，而贷方余额则被显示在靠右的一列里。
The trial balance is usually a two-column schedule listing the names and balances are listed in the left-hand column and the credit balances in the right-hand column.
记入每笔账的余额，把借方余额写在左边那栏，贷方余额写在右边那栏。
Record balances of each account, entering the debit balances in the left column and the credit balances in the right column.
全部资产账户的借方余额与全部负债账户和所有者权益账户的贷方余额是相等的。
The total of debit balances of all asset accounts is equal to the total of credit balances of all liability and owners' equity accounts.
这项转移是通过以贷方余额同等的金额借记收入账户，同时贷记收益汇总账户来完成的。
This transfer is accomplished by a journal entry debiting the revenue account in an amount equal to its credit balance, with a journal entry crediting the income summary account at the same time.
期末，“应交税金——应交增值税(待转销项税额)”科目如有贷方余额，表示尚未收到的销项税额。
The final, "taxes payable VAT (stay - recognition tax)" subjects such as a credit balance, said the output tax has not yet received.
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。
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。
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.
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