In double entry accounting, which is in almost universal use, there are equal debit and credit entries for every transaction.
在复式记帐会计(几乎普遍使用)中，每笔交易的借方和贷方记入的数字相等。
An entry made on the left hand side or column of an account is called a debit, while an entry made on the right hand side or column is called a credit.
在账户左边或左边栏目的分录叫借方，在右边或右边栏目的分录叫贷方。
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。
The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.
摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。
Receiver: an individual, corporation or other entity who has authorized an Originator to initiate a credit or debit entry to a transaction account held at an RDFI.
接收人：在RDFI的帮助下，给发起人授信或授权其在交易账户中进行记入借方操作的个人、司或其他实体。
The entry to record receipt of a cash dividend consists of a debit to cash and a credit to dividend revenue.
收到现金股利时所作的分录是：借记现金，贷记股利收入。
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“应收账款款-太阳风公司”。
You have entered an invalid number or partial credit card or debit card number. Please check your entry and try again.
然后把我的银行借记卡号添了进去，他老是卡号无效。
The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.
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 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。
Assume that the allowance account had a debit balance of $ 1280 at the beginning of this month. Made an entry about allowance for bad debt.
假定备抵账户在本月初有1280美元的借方余额，将坏账计入备抵账户。
To record the entire effects of a business transaction in a journal in terms of debit and credit, the process is referred as to making a journal entry or journalizing.
在日记账中按照借方和贷方记录一个交易的完整的过程被称为编制日记账或编制分录。
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。
An entry of a sum in the debit or left-hand side of an account.
记载在借项中或帐簿左边的一笔款项。
Every transaction should record debit account prior to credit account, and state the brief explanation of the reason for the journal entry.
每一笔交易都需要先记录借方， 而后记录贷方；并且需要对其原因给出简短的解释。
Article 11 Joint ventures shall adopt debit and credit double entry bookkeeping.
第十一条合营企业采用借贷复式记帐法。
The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.
会计上通常用“资本化”这个词来表述记入资产账户而非费用账户的支出。
The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.
会计上通常用“资本化”这个词来表述记入资产账户而非费用账户的支出。
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