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。
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。
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。
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。
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。
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