The act of recording a debit in an accounting is called debiting the account.
在帐户上记录一个借项的行为叫做借记帐户。
Amounts paid to partners are recorded by debiting the partner's drawing account.
支付给合伙人的款项借记合伙人提用账户。
A cost that will benefit more than one accounting period usually is recorded by debiting an asset account.
超过一个会计期间受益的成本常常通过借记一个资产账户。
When a company acquires a patent by purchase from the inventor or other holder, the purchase price should be recorded by debiting the intangible asset account, Patents.
当一家公司通过向发明者或其他持有者购买而获得专利权时，购买价格应记到专利权这个无形资产账户。
When a company acquires a patent by purchase from the inventor or other holder , the purchase price should be recorded by debiting the intangible asset account , Patents .
当一家公司通过向发明者或其他持有者购买而获得专利权时，购买价格应记到专利权这个无形资产账户。
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.
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.
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。
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