• Double-entry means you have done both the debits and the credits.

    复式记账表示需要同时录入,借和贷两项。

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  • The debits and credits should theoretically balance out within a month.

    从理论上讲一个月内借方的总额与贷方的总额应当相等。

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  • Go through your online statements and look for these types of debits.

    仔细检查你的在线账单,找找这类消费。

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  • Assets and expense decreases are recorded as credits, while liability, capital and income decreases are recorded as debits.

    资产和费用的减少被记为贷项,而负债、资本和收入的减少被记为借项。

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  • By convention, assets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits.

    根据惯例,资产和费用的增加被记为借项,而负债、资本和收入的增加被记为贷项。

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  • Credits and debits.

    贷方与借方。

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  • My bank account shows two debits of 5 each.

    我的银行帐户借方记入了两笔5英镑的款项。

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  • It is fairly easy to tell if debits don't equal credits.

    很容易判别借方与贷方是否相等。

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  • Note that debits and credits don't mean good or bad. The only meaning is left or right.

    注意的是:借与贷并不代表好与坏(没有好坏之分),它们仅是代表左与右而已。

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  • Preparing an adjusted trial balance proving again the equality of debits and credits in the ledger account.

    编制调整后试算表,再次证明在分类账中的借项与贷项相等。

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  • Preparing an adjusted trial balance, proving again the equality of debits and credits in the ledger account.

    编制调整后试算表,再次证明在分类账中的借项与贷项相等。

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  • In brief, the trial balance proves only one aspect of the ledger, and that is the equality of debits and credits.

    简言之,余额试算表只能证明分类账记录的一个方面,即其借贷方金额是相等的。

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  • This is consistent with the rule that increases in owner's equity are recorded by credits and decreases are recorded by debits.

    这与业主权益的增加用贷项记录和业主权益的减少用借项记录的规则是一致的。

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  • The whole idea of sleep debt comes from the analogy of having a sleep bank account, where you can make sleep deposits and debits.

    “睡债”的概念出自一个睡眠银行的类比;你可以对睡眠进行存取。

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  • 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。

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  • The periodic system of inventory accounting requires that acquisition of merchandise be recorded by debits to a purchases account.

    定期盘存制要求企业购入商品时,借记购货账户。

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  • Most Banks do not charge for payments into the accounts but operate a charge for debits such as cheques paid, standing orders and direct debits.

    大多数银行对划入账户的款项不收费用,但对借记的款项,如付款支票、按期付款和直接借记要加收费用。

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  • You should not be teaching debits and credits; they are a holdover from the past that were needed to balance entries and accounts before we had computers.

    你们的教学不应该仅仅拘泥于借方和贷方,在计算机出现之前它们是为平衡分录和账户所必需的,是历史的产物。

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  • You should not be teaching debits and credits; they are a holdover from the past that were needed to balance entries and accounts before we had computers.

    我们在这堂课中不会教“借方”与“贷方”,它们是在过去我们还没有电脑的时候,用来平衡帐户帐项而延续至今的名词。

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  • Cashiers may not concurrently hold responsibility for checking accounts, keeping accounting files and casting accounts of revenue, expenditure, credits or debits.

    出纳人员不得兼管稽核、会计档案保管和收入、费用、债权债务帐目的登记工作。

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  • A compound journal entry is an entry that includes debits or credits to more than one account, and it is an easy and time-saving method of closing the accounts.

    复合日记账分录是指一项分录中包含一个以上的借项或一个以上的贷项,结账时使用既省事又省时。

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  • Criminals use stolen bank details to set up direct debits to pay for goods and services they will benefit from, such as mobile phone accounts, pay TV or gym memberships.

    犯罪分子利用盗窃来的银行信息建立直接借记付款,从而购买他们想要的商品或服务,例如为手机账户、有线电视或者健身卡付费。

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  • It would also have included direct debits in the package, allowing a company or utility in one euro country to draw funds directly from a customer's bank account in another.

    整个一揽子计划中还包括直接扣费服务,使欧元区内一成员国的公司或公用事业单位可以直接从另一国客户的银行帐号中划扣费用。

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  • If you can keep your revenues ahead of your expenses, accumulate more credits than debits, and hold more assets than liabilities, your business is probably in good shape.

    若你能使收入大于支出,在贷方累积得比借方多,拥有的资产多于负债,你公司的状况大概就很好。

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  • The purchaser records the identifiable assets it has purchased at their fair market values, and then debits any additional amount paid to an asset account entitled Goodwill.

    买家将其购买的可确认资产以公平市价记录,支付的所有剩余金额全部借记到名为商誉的资产账户。

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  • 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。

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  • 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。

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