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。
The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.
另外还有很多是从外国语言中借来的，这些借来的新词包括借意词和谐音词。
Most of them are newly coined words in Chinese language, and of course a portion of them are existing words reloaded with new meanings.
与细菌不同，病毒包括没有复制所需的所有机制，因此它们要像寄生虫一样向其它细胞借产品。
Unlike bacteria, viruses don't contain all the machinery necessary to replicate, and so like parasites they borrow the goods from other cells.
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