Conventionally, asset and expense increases are recorded as debit, while liability, owners' equity, and revenue increases are recorded as credit.
根据惯例，资产和费用的增加记为借项，而负债，所有者权益，收入的增加记为贷项。
Asset and expense decreases are recorded as credits; while liability, owner's equity and revenue decreases are recorded as debits.
资产和费用的减少被记为贷项，而负债、业主权益和收入的减少被记为借项。
The permanent accounts are also called the balance sheet accounts, which include the asset, liability, and owner's equity accounts.
永久性账户也称为资产负债表账户，包括资产、负债和业主权益类账户。 收藏。
The total of debit balances of all asset accounts is equal to the total of credit balances of all liability and owners' equity accounts.
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.
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。
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