Record balances of each account, entering the debit balances in the left column and the credit balances in the right column.
记入每笔账的余额，把借方余额写在左边那栏，贷方余额写在右边那栏。
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 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。
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。
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。
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。
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。
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